We propose a new measure of accounting reporting complexity (ARC) based on customized extensions XBRL elements in relation to the number of reporting tags (NRT), expressed as the relative Extension Rate (ER) as a behavioral economics solution to improve markets. Behavioral insights have recently...

To an extent as never before in the history of medicine, computers are supporting human input, decision making and provision of data. In today's healthcare sector and medical profession, AI, algorithms, robotics and big data are used to derive inferences for monitoring large-scale medical...

The classic principal-agent problem in political science and economics describes agency dilemmas or problems when one person, the agent, is put in a situation to make decisions on behalf of another entity, the principal. A dilemma occurs in situations when individual profit maximization or...

Discrimination is unjust or prejudicial treatment of different categories of people or things. Long-standing, ample evidence of discrimination and most important attempts exist to legally abolish, economically counter-weight and societally alleviate the negative impacts of discrimination around...

The chapter describes the various forms and emergence of ethical investing and discusses investor motives to engage in socially responsible investment (SRI). Ethical investing and SRI are derived from historical incidents, legislative compulsion, and stakeholder pressure in response to social,...

The following paper promotes the idea of intergenerational equity in the corporate world as Corporate Social Responsibility (CSR) means to coordinating the common goods and imbuing economic stability beyond a purely governmental approach. The outlined intergenerational equity constraints herald...

Climate justice accounts for the most challenging global governance goal. In the current post-COP21 Paris agreement climate change mitigation and adaptation efforts, the financialization of the ambitious goals has leveraged into a blatant demand. In the weighting of the burden of global warming,...