This paper reports on a survey carried out among OECD government debt managers on the use of bond buybacks and exchange operations. The survey shows that government debt managers use extensively bond buybacks and exchanges (often referred to as "switches") as liability management tools.Bond...

Over the recent years, Danmarks Nationalbank has transformed its approach to reserve management. The new framework is organized around two main pillars - a tiered liquidity management framework and an overall risk budget. Together they provide a framework for handling large balance sheet...

Purpose: The purpose of this paper is to organize and connect past research from different servitization-related scholarly communities. Design/methodology/approach: This study reviews more than 1,000 articles by combining author co-citation and qualitative content analyses. Findings: The...

Purpose: This paper aims to update the cybersecurity-related accounting literature by synthesizing 39 recent theoretical and empirical studies on the topic. Furthermore, the paper provides a set of categories into which the studies fit. Design/methodology/approach: This is a synthesis paper...