Corporate social responsibility encompasses a multiplicity of different concepts, such that its nature is confused, and it remains difficult to operationalize because opening dialogue with and responding to the various expectations of diverse stakeholders is beyond the capacity of many...

While austerity is commonly presented as a necessary, although undesirable, reduction in public expenditure, this framing may disguise a re‐imagining of the state whereby governments seize the opportunity of economic difficulties to shrink the state. This paper offers a critical examination of...

This paper examines the firm specific characteristics -- as a proxy for positive accounting research -- that are associated with the propensity of companies listed on the Cairo and Alexandria Stock Exchanges (CASE) to comply with the newly harmonised Egyptian Accounting Standards (EASs) issued...