Understand and explain the benefits and consequences of international financial reporting standards (IFRS) convergence from the expected timeline for convergence. Accountants must be able to record and report transactions involving the exchange of US dollars in foreign currency

In 2023 the IFRS Foundation published its first two IFRS Sustainability Disclosure Standards. Those standards were guided by an architecture, or blueprint, that I developed for a comprehensive set of reporting requirements that would ensure that sustainability-related disclosures would become...

This paper narrates at the impacts of Productive Social Safety Net (PSSN) Programme in supporting vulnerable households’ welfare in Tanzania. It examined the economic and social impacts of the PSSN programme to household welfare and its contribution to food security among vulnerable...

We find that the effectiveness of environmental regulations is contingent on local banking competition in China. Specifically, firms located in cities with more concentrated banking markets are less likely to reduce their SO2 emissions or increase investment in abatement equipment when faced...

This article studies the long-term wage development in China between 1530 and 1840. In the long run, nominal wages moved in tandem with prices, but did not respond as quickly as the increase in prices. Real wages experienced two substantial falls between the 1620s-1650s and the 1740s-1760s, but...

Attempts to investigate working conditions and labour rights in the UK gig economy have been hampered by the hard-to-reach nature of this population. Most existing studies have overcome this difficulty by using a qualitative research design where sample size is less important. When UK...

This paper studies the impact of the COVID-19 pandemic on the gendered dimensions of employment and mental health among urban informal-sector workers in India. First, we find that men's employment declined by 84 percentage points during pandemic relative to pre-pandemic employment, while their...

To examine the effects of an environmental regulation that restricts the use of dirty capital endowment on production and the income distribution, this note presents a general equilibrium model with two sectors and three factors. The unregulated clean capital-intensive sector is imperfectly...

The downfall of Enron Corporation often epitomizes corporate fraud. One of the world’s fastest growing and most inventive companies, Enron had engaged in a range of complex structured hedging transactions designed to achieve accounting rather than operating results. Its principal motivation,...