Purpose – This study aims at investigating whether income smoothing helps to reduce volatility in reported earnings and which firms are more inclined to be engaged in income smoothing. Design/Methodology/Approach – We used negative correlation between pre-managed earnings of a firm and its...

Former reports of Environmental, Social and Governance (ESG) tended to focus on the equity side of investing, and today green bonds also offer and introduce sustainability factors. This paper is about the relevance, potential benefits and key arguments for countries with low-and middle-incomes...

The significance of Humanitarian Logistics (HL) skills as basic requirements for employment and career development within the HL field has been demonstrated in previous research by the authors. This research showed a strong relationship between recognised HL skills, individual performance and...