This pitch is a proposed strategy for my current research which is to identify, examine and understand the essential elements that identify Micro, Small and Medium Enterprises (MSMEs) as unique identities within the field of business management. I shall be using the format developed by Faff...

Related party transactions and transfer prices have begun to be considered a powerful instrument of financial frauds as a result of the recent financial scandals. Transactions with related parties situated in tax havens are one of the principal elements which contribute to the faltering...

Banks play a vital role in every economy as they hold the savings of the public, provide a means of payment for goods and services, and finance the development of businesses. The financial sector experienced a meltdown, which some critics argued was the result of inadequate regulatory oversight...

The transition to IFRS in Romania, in the separate financial statements (in 2012) led to the application of new rules in the accounting for income tax. We found significant differences between accounting and taxable income, which can suggest a trend towards more de facto disconnection between...

This pitch letter outlines the application of Faff's (2015a) 2-page pitching template to my completed paper "Study on the Contagion Mechanism of Opening Risk and Emerging Equity Markets in BRICS Countries" and my personal reflection on the pitching exercise. Pitching research is shown to be a...

Aim and scope of the paper is to demonstrate how an effective and efficient management applied to the Public Sector can improve the administrative transparency, an evidence – this last – now increasingly seen in the practices carried out by Public Administrations on their own websites. In...

In this study, we have explored various patterns of CSR disclosure amongst the listed French companies. We have made use of communicative approach, which combines stakeholder theory with the Habermas' discourse ethics in order to offer better understanding of the dynamics of CSR disclosure. Our...

This letter describes my personal experience of articulating a research idea into a standardized research pitch. I have used the pitch to communicate my idea with potential PhD supervisors. Developing a research proposal that covers all necessary aspects is a challenging process. The research...

The aim of this study is to examine the corporate social responsibility (CSR) practices and reporting in Turkey, as reflected by the accounting research. Research findings are examined and classified in two main approaches, which are "CSR Awareness" and "Determinants and Impacts of CSR Practices...

This research is a hypothetical-deductive study whose purpose is to analyse if, in the case of non-financial companies quoted on the regulated market of the Bucharest Stock Exchange, the reporting of the information on Comprehensive Income is relevant for the investors. The present paper also...