The empirical research in this article relies on a data set including all national court decisions on recognition, enforcement and setting aside (vacatur) of international commercial arbitration awards available in the Kluwer database that were rendered from 1 January 2010 to 1 June 2020. Within...

Purpose – This study aims to examine whether and how voluntary accounting disclosures can repair individual donors’ trust in a charity after negative events.Design/methodology/approach – The authors adopt a qualitative research approach and conduct 32 semistructured interviews with active...

Despite calls to link management accounting more closely to management (Jonsson, 1998), much is still to be learned about the role of accounting information in managerial work. This lack of progress stems partly from a failure to incorporate in research efforts the findings regarding the nature...

Developing deep approaches to learning is claimed to enhance students' engagement with their subject material and result in improved analytical and conceptual thinking skills. Numerous calls have been made for accounting educators to adopt strategies that produce such results. This paper reports...

Receiver operating characteristic (ROC) analysis has been used in a variety of settings since it was first declassified by the United States government over 60 years ago. One venue in which it has received particular attention is in the field of radiology. In radiology, as in other areas of...

This paper incorporates retirement saving incentives into the Tax Policy Center microsimulation model and analyzes the distributional effects of current tax preferences for saving. As a share of income, tax–preferred saving incentives provide the largest benefits to households with income...

Matthew Hall, Ph.D., Associate Professor at the Institute of Government and Public Affairs, University of Illinois, Chicago, IN, United States. Email: mshall@uic.edu Address: 601 S Morgan St, Chicago, IL 60607, United States.George Farkas, Ph.D., Professor at the School of Education, University...

In this paper we use the concept of social capital to outline a distinctive approach to understanding the interplay between management control systems and the development of social connections in and between organisations. Social capital provides a comprehensive framework for examining the...

<Para ID="Par1">Using longitudinal data from the Panel Study of Income Dynamics linked to three decades of census data on immigrant settlement patterns, this study examines how the migration behaviors of native-born whites and blacks are related to local immigrant concentrations, and how this relationship...</para>