Migrant entrepreneurship represents a topic of a high societal and academic significance. For a host country, immigrant entrepreneurs' endeavours are, in many cases, an under-utilized lever for local and regional economic revival. Based on a complex field research carried out between July 2017...

This short essay provides some explanation and context built around a simple statement regarding corporate (or entity) purpose and how to balance the shareholder wealth maximization norm with broad director discretion. That statement, using the model from the Edward R. Murrow radio show “This...

Blockchain, the technology behind digital currency, is a decentralized, distributed ledger that records transactions in digital assets. By authenticating and recording immutable transactions, decentralized blockchains perform the same function as many intermediaries in our society that establish...

Water pollution and its treatment have become the current and considerably urgent matter. The encircled analyses environmentally, clinically, and economically become important for business organizations. The connection between water pollution and its treatment with the affecting stakeholders in...

This paper aims to analyze the derivatives disclosure in banks' annual risk reports. In this paper, the author uses content analysis to examine the qualitative and quantitative profiles of the derivatives disclosure at a cross-country level, with particular reference to credit derivatives. The...

The authors employ content analysis to conduct an empirical study on a sample of large European banks. The authors propose a hybrid scoring model for the assessment of derivative disclosure in banking institutions. The methodology employed in this research is able to capture a considerable...

I present two types of data about the publication and review process in the accounting, economics, finance, management, marketing, psychology, and natural science disciplines. First, I collect all articles published in 2012 in top tier journals of these disciplines and compare the articles based...

From the early decades of the twentieth century, a dominant characteristic of the modern “capitalist” corporation, especially in the United States, was the separation of asset ownership in the form of publicly traded shares from allocative control over the corporation's resources by salaried...

Purpose - Ten years after Bailey, Gramling and Ramamoorti (2003) presented research opportunities in Internal Audit (IA) this paper provides a synopsis of what academic literature says about IA effectiveness. A new set of research questions that may help to bring the best out of IA is...

Se realiza análisis de la información financiera a las embarcaciones de pesca del camarón más representativas en los puertos de Alvarado y Tuxpan, Veracruz, México, con el fin de mostrar la posición y situación financiera de las organizaciones dedicadas a este giro y proponer la...