This article provides a comprehensive review of the conceptual formation and explanation within International Financial Reporting Standards (IFRS)-based financial accounting research. The mandatory adoption of IFRS by the European Union (EU) on 1 January 2005 resulted in an increase in the...

The purpose of our paper is to investigate whether any differences between International Financial Reporting Standards (IFRS) and local Generally Accepted Accounting Principles (GAAP) impact the transparency of financial reporting of non-listed companies through bankruptcy prediction. This...

The purpose of our paper is to investigate whether any differences between International Financial Reporting Standards (IFRS) and local Generally Accepted Accounting Principles (GAAP) impact the transparency of financial reporting of non-listed companies through bankruptcy prediction. This...

The purpose of this study is to examine the influence of two reward types (i.e., monetary reward and non-monetary rewards, such as competence development, autonomy support, and recognition) on autonomous motivation and further explore whether autonomous motivation plays a mediating role in the...

Purpose: The literature that explores the relationship between human capital and economic growth has produced mixed results. It highlights the puzzle on the correlations between human capital and economic growth. This study contributes to this debate by offering an explanation of the puzzling...

Purpose: This study aims to examine the influence of international business competence (IBC) on innovation performance of organizations activating in global markets. The study also explores whether ambidextrous organizational culture (AOC) acts as an antecedent of IBC and whether the...

Purpose: Islamic marketing is an emerging field with a lot of potentials, so it is worthwhile to explore it. This paper aims to conduct research on the unexplored relationship of antecedents of the equity, image and consumers’ trust and satisfaction of halal brands....