Moral hazard risk in insurance describes the possibility of fraudulent policyholder behaviour, resulting in losses which are hard to predict and quantify. For disability income insurance (DII), moral hazard may be exacerbated during periods of high unemployment. In this paper, we first propose a...

Purpose: The purpose of this paper is to explore the approaches used by researchers in examining the influences of external factors towards voluntary disclosure in emerging countries. Design/methodology/approach: The data collected in this study were collected through a review of empirical...

Purpose: This uses a framework of systemic change to understand the contextual factors including stakeholder, social, political, cultural and economic, which contribute to the social and environmental narratives of a conservation organisation that has and continues to undergo transformation....

Purpose: This paper aims to extend the literature by examining the need for International Financial Reporting Standards (IFRS) for Sri Lankan small and medium entities (SMEs) and investigating the institutional pressures that drove the adoption of the IFRS for SMEs in a developing country, Sri...