We examine how the implementation of the K-IFRS No.1116 Lease affects firm value. This new accounting standard mandates capitalization of all leases, resulting in changes in the key accounting leverage ratios and rates of return. The contracting costs hypothesis suggests that changes in...

This study provides empirical evidence from different regions of the world to identify avenues for platform economy workers to access freedom of association and collective bargaining. It shows that collective protests, the establishment of new organizations of workers and platforms, social...

This paper uses a sample of 1243 international firms for the period 2013-2017 to analyse the effect that a greater presence of women in management teams has on business behaviour in relation to labour and human rights, and the mediating role of improved performance in these rights on corporate...