Small scale coal mines (SCMs) have played an important role in China’s energy supply. At the same time, they also suffer from many social, economic, environmental, and safety problems. The Chinese government has made considerable efforts to strengthen the safety regulation of the coal mining...

The Census Bureau has recently begun releasing official statistics that measure the movements of firms in and out of business and workers in and out of jobs. The economic analyses in Producer Dynamics exploit this newly available data on establishments, firms, and workers, to address issues in...

Purpose The purpose of this paper is to: examine the value relevance of financial instruments disclosure (FID) provided by Jordanian listed companies under International Financial Reporting Standard (IFRS 7) as compared to that supplied under IAS 30/32; provide evidence about the value relevance...