Research Question: How do ESG and financial performance indicators vary according to different classifications of European banks? Motivation - Banks' ESG performance and its relationship with corporate financial performance represents a field of continuous interest for researchers and...

Related party transactions and transfer prices have begun to be considered a powerful instrument of financial frauds as a result of the recent financial scandals. Transactions with related parties situated in tax havens are one of the principal elements which contribute to the faltering...

In the context in which transfer pricing may represent a mechanism through which multinationals have the possibility to move funds internationally, in order to prevent the base erosion and profit shifting between multinationals, countries over the world have adopted various transfer pricing...

This paper represents an investigation of the communication practices used by the organizations included in the International Integrated Reporting Council's Pilot Programme, in order to investigate how integrated reports are used as instruments for the communication of information regarding the...