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When a sector-specific standard for non-financial reporting is not enough: evidence from microfinance institutions in Italy

Author:Ericka Costa, Caterina Pesci, Michele Andreaus and Emanuele Taufer
Publisher:Sustainability Accounting, Management and Policy Journal,
Abstract: Purpose This paper aims to investigate the application of the Italian Banking Association (ABI) i…

Assessing global and local interest in eNaira CBDC and cryptocurrency information: implications for financial stability

Author:Peterson K. Ozili
Publisher:Journal of Internet and Digital Economics,
Abstract: Purpose This paper investigates the global and local interest in Internet information about crypt…

Determinants of de jure adoption of international financial reporting standards: a review

Author:Maria Ming Bengtsson
Publisher:Pacific Accounting Review,
Abstract: Purpose The purpose of this paper is to systematically review extant studies on what makes a coun…

The financial ambidexterity of the immigrant entrepreneurs: a conceptualization

Author:Bryan Malki
Publisher:International Journal of Entrepreneurial Behavior & Research,
Abstract: Purpose Access to financing has long been identified as a stumbling block for the economic endeav…

External debt stock, foreign direct investment and financial development: Evidence from African economies

Author:Daniel Agyapong and Kojo Asare Bedjabeng
Publisher:Journal of Asian Business and Economic Studies,
Abstract: Purpose The purpose of this paper is to examine the role external debt and foreign direct investm…

Working capital and financial performance in MENA region

Author:Osama EL-Ansary and Heba Al-Gazzar
Publisher:Journal of Humanities and Applied Social Sciences,
Abstract: Purpose This paper aims to investigate the possible non-linear effect of net working capital (NWC…

The business financial inclusion benefits from an Islamic point of view: a qualitative inquiry

Author:Umar Habibu Umar
Publisher:Islamic Economic Studies,
Abstract: Purpose This study explores the benefits of business financial inclusion from the Islamic perspec…

The impacts of intellectual capital on financial performance and value-added of the production evidence from Chile

Author:Christian Acuña-Opazo and Oscar Contreras González
Publisher:Journal of Economics, Finance and Administrative Science,
Abstract: Purpose The purpose of this paper is to analyse the direct impacts on financial performance and t…

Macroeconomic factors, firm characteristics and financial performance: A study of selected quoted manufacturing firms in Nigeria

Author:Chinedu Francis Egbunike and Chinedu Uchenna Okerekeoti
Publisher:Asian Journal of Accounting Research,
Abstract: Purpose The purpose of this paper is to explore the interrelationship between macroeconomic facto…

Trends on the relationship between board size and financial and reputational corporate performance: The Colombian case

Author:Luis Antonio Orozco, Jose Vargas and Raquel Galindo-Dorado
Publisher:European Journal of Management and Business Economics,
Abstract: Purpose The purpose of this paper is to investigate the relationship between board size (B-SIZE) …
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