This report investigates the accounting for, and information disclosed under, IFRS 3 Business Combinations, IAS 36 Impairment of Assets, and IAS 38 Intangible Assets, and examines compliance levels with the mandated disclosures and their determinants

This research project was conducted in two stages. First, a literature review was undertaken of research in the areas of speaking up, listening up and whistleblowing, ethics and organisational culture, and how people deal with ethical dilemmas, including the determinants of whistleblowing. This...

"This textbook provides a comprehensive overview of international corporate reporting which enhances students' understanding of diversity and convergence in the field. The authors discuss the institutional and cultural context in which international corporate reporting has developed over the...

We examine the effect of country level research and development (R&D) tax credits on optimal levels of firm-specific R&D investments. We use a sample of R&D active firms from 22 countries and find that such credits drive firms to invest towards optimal levels of R&D investment. This finding is...

International Accounting Standard 38 Intangible Assets mandates that development costs must be capitalized if certain conditions specified in the standard are met. However, this requires managerial judgement and hence may be subject to opportunism. Corruption is a permeable informal country...