Central Asia has a long history of external influences, ranging from the historical Silk Road, to annexation by the Russian Empire and incorporation into the Soviet Union. After more than a century of strong ties with Russia in political, economic and socio-cultural terms, since 1991, Central...

The authors present the idea of integrating prediction markets into the IASB's due process of accounting standards development in order to assure the legitimacy of IFRS. They refer to the constitutional economics concept of hypothetical consent and further substantiate literature claims that the...

We analyze the quality of forward-looking information in the management reports (MR) of listed German corporations and the impact of differences in that quality on analysts' behaviour. For several years, German corporations are bounded to provide forward-looking information separately for the...