Abstract Purpose/Objective : The study explores the moderating effect of ESG performance on the connection between information relevance, accurate representation, and financial performance. Methodology : The moderating effects were examined based on ESG data available in the Eikon-Refinitiv...

This chapter is focused on what we can learn from oppressive governance, in this case specifically relating to university governance in terms of vice chancellors and presidents, to the deputy vice chancellor and deputy president and down the ever-growing university hierarchy to deans and heads...

‘They made us feel like aliens’, reflected Bruno on the experience he had with his co-founder Pablo, trying to do business with US hospitals. For the past few years, Bruno Demuro and Pablo Santiago Pereira, the co-founders of the Montevideo-based healthtech start-up Armor Bionics, have been...

The British North American colonies emitted colony-specific paper monies called bills of credit. A colony’s legislature had bills printed and then directly spent them out of their treasury to cover their expenses. When legislatures faced current spending deficits, they used these bills to move...

Purpose : The COVID-19 pandemic has been a good example of a Volatility, Uncertainty, Complexity, and Ambiguity (VUCA) world. Higher educational institutions (HEIs) have faced a massive hit because the jobs in this industry have become unexpected. Considering the most valuable assets...

Abstract This chapter delineates the conditions, challenges and opportunities for the sustainability of small entrepreneurial firms involved in local food tourism. It raises awareness on how these businesses can enhance their competitiveness in this market. It puts forward an analytical...

This chapter explores how religious rules serve as directives for accounting and auditing practices in Islamic Financial Institutions (IFIs). It examines the concept of money and cryptocurrency within the theory of money and its application in a faith-based context, amid differing opinions among...

This chapter focuses on the role of law and legal studies for the World Bank. After introducing the theme, the chapter distinguishes between the legal relationships that take place at the organization-internal and at the international plane. Based on this framework, the chapter moves on to...

As sustainability becomes a strategic imperative for organizations, HEIs must adapt to a fast-evolving context and ensure transversal integration of sustainability through all its operations - academic, research, operations, partnerships, etc. Previous research has mostly explored the...