Purpose – Accounting research has struggled with how ethnicity is to be understood in relation to concepts such as nation and nationality and how ethnicity may impact on accounting and auditing practices, behaviours, education and professional values. These themes are explored and developed in...

The necessity of constructing a measure of ethnic homogeneity of the population of the different countries is founded. The advantages and shortcomings of different indices used for this purpose are discussed. The indicators according to which the different ethnic communities and groups are...

We examine the effect of the common ownership relation between brokerage houses and the firms covered by their analysts (referred to as co-owned brokerage houses, co-owned firms, and connected analysts, respectively) on analyst forecast performance. Common ownership can help the connected...

We offer an economic framework for generating predictions about the demand for conservative accounting reports. We define conservatism as: More timely recognition of losses than gains as a result of the costs and benefits of reporting verifiable information by managers and/or firms being...

Ziel dieser Studie ist es, das Vertrauenskapital einer Volkswirtschaft im europäischen Vergleich im Rahmen einer Längsschnittanalyse von 2000 bis 2014 zu untersuchen. Der Vertrauensindex umfasst zwanzig Länder und zeigt die Entwicklung in den Teilindizes Vertrauen in das politische System,...

The globalized Western culture of innovation, as propagated by major aid institutions, does not necessarily lead to empowerment or improvement of the well-being of the stakeholders. On the contrary, it often blocks viable indigenous innovation cultures. In African societies and African Diasporas...

The globalized Western culture of innovation, as propagated by major aid institutions, does not necessarily lead to empowerment or improvement of the well-being of the stakeholders. On the contrary, it often blocks viable indigenous innovation cultures. In African societies and African Diasporas...

Using data for the third wave from the European Social Survey (ESS) and the Fourth Korean National Health and Nutrition Examination Survey (K-NHANES), this research examines the relationship between having children at home and depression among men and women aged 18-75 years. Multilevel and...