From 2005, European listed firms and many more around the world are required to adopt International Financial Reporting Standards (IFRS). The introduction of a uniform accounting system is expected to ensure greater comparability and transparency of financial reporting around the world. Over...

Entrepreneurship has conventionally been thought of as a function of opportunity. The problem with such an ethnocentric approach, however, is that it assumes a uniform response to opportunity across cultures. In contrast, this article makes use of ethnographic means in a cross-cultural setting...

Elaborate secondary sexual traits, such as the ornamental plumage of birds, may be favored by female choice because they serve as honest indicators of male quality. Elaborate traits are thought to be honest signals because they are expensive to produce and increase predation risk. Here we...

The objective of this study was to identify the impact of a perceived inadequacy of authoritative South African financial reporting guidance for long‐term insurers, on the basic financial statement characteristic of comparability. The authors attempted to identify areas of non‐comparable...

Within the EU, taxation and the EU's eastern enlargement are currently seen as one of the most important problems to be solved and projects to be realized. Each of these two topics covers a vast set of issues which have to be dealt with. At the same time only few attempts have been made to...

This study comparatively analyzes the environmental policy development processes in the three East Asian countries: Japan, Korea, and China. The history of policy development and relative sociopolitical background are investigated and compared in relation to the countries’ economic growth...

Sweden and Finland as two neighbouring forestry countries are compared. Despite the widely similar features of forestry sectors, some interesting differences are found. In Finland, the economic dependence on and the people's involvement in the forestry sector are wider than in Sweden. For...