Purpose: The purpose of this paper is twofold. First, the authors investigate a firm’s decision to provide a CSR report, and if so, whether to have the report assured and to seek higher quality assurance as reflected through the choices of the scope of the assurance and type of assurer, Big 4...

Purpose: It has been widely documented that investors and analysts underreact to information in past earnings changes, a fundamental performance indicator. The purpose of this paper is to examine whether managers’ voluntary disclosure efficiently incorporates information in past earnings...

Using bilateral migration flow data from the 2010 population census of Nepal, this paper provides evidence on the importance of public infrastructure and services in determining migration flows. The empirical specification, based on a generalized nested logit model, corrects for the non-random...

Modern subsoiling technology is a little ploughing measure in dry land protective farming technology system. The subsoiler can scarify soil, deepen the arable layer, break the plough layer, improve the soil permeability, increase soil infiltration speed and amount, and create an arable layer...

Inequality in South Asia appears to be moderate when looking at standard indicators such as the Gini index, which are based on consumption expenditures per capita. But other pieces of evidence reveal enormous gaps, from extravagant wealth at one end to lack of access to the most basic services...

This study addresses the role of climate variability in the livelihoods of agricultural communities in Ningxia, Northwest China. Data sources comprise meteorological observations and official reports, complemented by questionnaires and focus group discussions designed around a livelihoods...

This study primarily investigates the effect of financial sustainability on capital leverage in microfinance setting. In doing this, this study looks at operating performance of 45 commercial microfinance institutions under current dual pressure of downturn and deleveraging in China....

Northern Tibet is the headstream region for the Yangtze, Salween River, Mekong River, and numerous other inflowing rivers and high mountain lakes. Sustaining the environmental conditions in the region is of vital importance for Tibet and the whole of China. The alpine grassland ecosystem in...