The European Union's new food regulatory regime can be understood as a political, rather than science-based solution to the problem of recurrent food crises that have threatened the foundations of the single market. The failure of first, mutual trust and subsequently, its remedy, comitology, led...

Cooperative is an organizational form of collective property which obeys a series of universal principles for leading the administration. The incomplete separation between property and control and the difficult access to the generated residues result in specific problems and hinder managerial...

The statistically typical form of the board of directors in a Russian joint-stock corporation can be characterized as an open managerial supervisory body with a balanced membership of executive corporate officers and outsider directors. In reality, however, there are only a very limited number...

This paper examines the firm specific characteristics -- as a proxy for positive accounting research -- that are associated with the propensity of companies listed on the Cairo and Alexandria Stock Exchanges (CASE) to comply with the newly harmonised Egyptian Accounting Standards (EASs) issued...

Purpose This paper argues how Islamic altruism and reciprocity can enhance or drain the supply of Islamic equity finance. The paper also analyzes the feasibility of Islamic equity finance through the lens of new institutional economics (NIE) and transaction cost economics (TCE)....

Purpose – This paper aims to present an analysis of the association between five categories of concentrated ownership and firm performance in Pakistan. The connection between high ownership concentration and firm performance has attracted much attention, especially in emerging market, yet...

Purpose – The purpose of this paper is to understand the motives behind the levels of cash holdings and the theory that may be able to explain why these firms hold so much cash. Design/methodology/approach – Annual financial data and stock prices of 192 firms from six different sectors on...

Purpose – The purpose of this paper is to establish sufficient potential for a novel perspective that could enhance understanding of the rationale behind voluntary disclosures. In this paper, the authors seek to provide an integrated view from different disciplines that points to a new...

Purpose Multiple disciplines such as finance, management and economics have contributed to governance research over time. However, the full intellectual structure of the governance “field” including the exchange of knowledge across disciplines and the large variety of governance topics...

Purpose The purpose of this paper is to understand how higher education institutions (HEIs) in developing countries can migrate their physical administrative work environment to a virtual platform to improve information management. Design/methodology/approach The paper employs an interpretive...