Environment and development agendas are increasingly being characterised by regional-scale initiatives. This trend is in part motivated by recognition of the need to account for global drivers of change (e.g., climate change, migration, and globalisation), the aspirations of achieving...

This paper investigates how data requirements often encountered in archival accounting research can produce a data-restricted sample that is a non-random selection of observations from the reference sample to which the researcher wishes to generalize results. We illustrate the effects of...