Accounting literature has documented the occurrence of complex accounting narratives and economic consequences such as market delays in extracting information from narratives. International Financial Reporting Standards (IFRS) were introduced to enhance reporting efficiencies and improve...

"An exponential increase in pace of globalization, assisted majestically by advanced technology- ranging from Information Technology such as big data to Artificial Intelligence- has brought about immense changes in the backdrop of world markets; the way businesses are done and where they are...

Tourism was given an exemplary importance in developmental priorities due to its ability to bring revenues over a short duration at a macroeconomic level. It can be a vehicle of income earning openings, cultural revitalisation, enhancing awareness of issues related to the environmental and...