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The International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have given relief to lessees in response to the coronavirus (COVID-19) pandemic. However, it is not clear why any relief from the requirements in International Financial Reporting Standards (IFRS) or the Accounting Standards Codification (ASC) should be necessary. The purpose of this paper is to highlight weaknesses in how the IASB and FASB developed their leases Standards, and why those Standards are not robust enough to cope with a shock to the economic system.

The COVID-19 relief suspends some features of the leasing requirements rather than changing them. What if other economic or regulatory events cause the same circumstances to arise?

Have COVID-19 exposed weaknesses in the leasing standards that should have been avoided when they were developed or is COVID-19 the problem?

Analysis of actual board discussions and staff papers is unusual and provides insights into the standard-setting process.

Corporate reporting infrastructure and communication are being transformed by the emergence of digital technologies. A key element of the digital accounting infrastructure underpinning international corporate reporting is the IFRS Taxonomy, a digital representation of international accounting standards that is required by firms to produce digital corporate reports. The purpose of this paper is to trace the development, governance and adoption of the IFRS Taxonomy to highlight the implications for accounting practice and standard-setting.

The authors mobilise Actor Network Theory and a model of transnational standardisation to analyse the process surrounding the formation and diffusion of the IFRS Taxonomy as a legitimate “reference” of the IFRS Standards. The authors trace the process using interview, observation and documentary evidence.

The analysis shows that while the taxonomy enables IFRS-based reporting in the digital age, tensions and detours result in the need for a realignment of the perspectives of both accounting standard-setters and taxonomy developers that have transformative implications for accounting practice and standard-setting.

The study explains how and why existing accounting standards are transformed by technology inscriptions with reflexive effects on the formation and diffusion of accounting standards. In doing so, the paper highlights the implications that arise as accounting practice adapts to the digitalisation of corporate reporting.

Adolescent pregnancy stands as a societal challenge, compelling young individuals to prematurely discontinue their education. Conversely, an expansion of high school education can potentially diminish rates of adolescent pregnancy, given that educational attainment stands as the foremost risk factor influencing sexual initiation, the use of contraceptive methods during initial sexual encounters and fertility. The aim of this paper is to analyze the impact of the implementation of the public educational policy introducing full-time schools (FTS) for high schools in the state of Ceará, Brazil, on early pregnancy rates.

Using the difference-in-differences method with multiple time periods, we measured the average effect of this staggered treatment on the treated municipalities.

The main result indicates a reduction of 0.849 percentage points in the teenage pregnancy rate. Concerning dynamic effects, the establishment of FTS in treated municipalities results in a 1.183–1.953 percentage point decrease in teenage pregnancy rates, depending on the timing of exposure. We explored heterogeneous effects within socioeconomically vulnerable municipalities, yet discerned no impact on this group. Rigorous tests confirm the robustness of the results.

This paper aims to contribute to: (1) the consolidation of research on the subject, given the absence of such research in Brazil to the best of our knowledge; (2) the advancement and analysis of evidence-based public policy and (3) the utilization of novel longitudinal data and methodology to evaluate adolescent pregnancy rates.

Migrant enterprises comprise about 10 per cent of all enterprises in Germany and are therefore a crucial part of the German economy and its entrepreneurial ecosystems. Relatedly, migrant entrepreneurship is a highly recognized topic within political discussions as well as within entrepreneurship research. While there is already an impressive body of work regarding the nature and quality of migrant enterprises, many questions regarding the personal motives and satisfaction of migrant entrepreneurs still remain unanswered, particularly with regards to their job satisfaction. Thus, this study aims to address such questions regarding the job satisfaction of entrepreneurs with different backgrounds.

Using the German Socio-Economic Panel data set, the authors close this research gap by investigating the job satisfaction of migrant entrepreneurs in Germany compared with native entrepreneurs.

First generation migrants show, in general, less job satisfaction than the native population. Second generation male migrant entrepreneurs’ show less job satisfaction; however, this association is reversed for females: second generation female migrant entrepreneurs are more satisfied with their self-employment than their native counterparts.

These differing results lead to differing implications for policymakers who wish to create and develop entrepreneurial and labour market support for different target groups.

The purpose of this paper is to analyze and map the main areas of the Circular Economy literature of the first two decades of 21st century, offering a broad vision about the growth of the theme during these years.

The research was divided into two stages: the first was a systematic review of literature and the second consisted on generation and analysis of bibliographic maps.

The publication indicates the prominence of China and European Union countries in the production of articles about Circular Economy. Furthermore, the topic is restricted to academic area, and that research on Circular Economy is still very focused on theory studies, even with exponential growth in the number of published articles about the theme since 2015. Finally, it also provides a collection of information as the principal authors, the most cited publications, citations, co-citations and countries that have most published beyond which are the most discussed topics.

A possible limitation of the research is that it was performed only in the Scopus database. It may be suggested as future searches that other databases are included as well, and another suggestion is to reduce the time period between research samples due to the exponential increase in the number of publications and topics discussed lately.

The results of this paper can guide future researches about the development of Circular Economy during the next decades or years and serve as a facilitator for researchers and for managers that want to know more about the topic.

A mapping of the principal players and main discussions about Circular Economy made in the first two decades of the 21st century and an analysis about the growth and changes about the theme.

Considers the likely effects of EMU and the introduction of the euro on the “fragmented” European banking industry. Recognizes that transition to the euro will be expensive in terms of equipment, training, customer care etc.; and that some new products and services will be demanded (e.g. cross‐border cash management systems, euro‐denominated bonds etc.) while others will decline (e.g. foreign exchange hedging, commercial loans etc.). Refers to US experience to identify growth opportunities and discusses the current and future impact of increased competitition in the new market; and strategies for surviving it.

This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.

This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.

Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.

This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.

The purpose of this study is to investigate how the congruence between predecessor and successor personality traits (PTs) with the values of their small family business (SFB) contributes to a successful succession transition across generations.

The conceptual model method was employed in this investigation, which describes an entity and identifies issues that should be considered in a study (MacInnis, 2011). It involves a form of theorizing that seeks to create a nomological network around the focal concept, to examine and detail the causal linkages and mechanisms at play (Delbridge and Fiss, 2013).

Drawing on the trait activation theory (TAT), this study conceptualizes that the congruence of the successor's PTs with those of the predecessor, as well as the values, transitions and nature of the assigned task, activates the successor's PTs and motivates him to work diligently for a successful succession transition while preserving the business's core values established by the founder.

This study is an eye-opener for strategists and SFB predecessors to ponder the successor's PTs disparities across generations. Additionally, it urges them to consider the congruence of SFB's values and nature of operations with the successor's PTs for successful succession transition. Thus, such awareness may contribute to stabilizing the SFB's survival rate.

This study contributed to the existing literature by answering how predecessor’s and successor's PTs congruence and SFB's values and nature of operations congruence with their PTs may contribute to successful succession transition across generations. This study contributed to the TAT by thematically explaining the organizational cues to bridge a relationship between entrepreneurial personality traits (EPT) and succession success of SFBs.

The purpose of this paper is to synthesize the review of the existing literature attached to the grey economic system theory and applications and aims to offer a comprehensive picture of the contribution brought by the researchers to this particular field. Also, the paper underlines the main research areas within the grey economic theory and applications and serves as an informative summary kit for future research works and research directions.

For appreciating the scientific progress made since the grey systems theory has been initiated to the present, with an accent on the literature dedicated to the economic field, a bibliometrics analysis has been conducted. The Perish or Publish software was used for extracting the needed data from Google Scholar for the entire period since the appearance of grey systems to now-a-days. In addition, an ISI Web of Science (WoS) search has been performed for extracting the grey economic papers. As the main focus is on the economic subject area of the grey systems, only the papers related to this field have been selected.

The total number of grey economic paper from both Google Scholar and ISI WoS database, the number of authors, some citation metrics, H-index, authors’ provenience country, papers’ language, etc., have been presented and analysed. Also, a list with the most cited papers in the grey economic relational analysis, grey economic prediction models and grey economic incidence is putted forward.

Through the bibliometric analysis on grey economic papers written over time, a qualitative analysis was performed on this field in order to underline the main research direction, to analyse what has been done in this field and to determine which can be the next research directions that can emerge from here.

The paper succeeds in enlarging the view regarding the usage of grey systems theory in the economic field, offering a suitable analysis on the considered areas. Even though bibliometrics analysis have been conducted on the grey systems theory field, a grey economic bibliometric analysis has not been done yet, to the authors’ knowledge. Therefore, a synthesized of the existing literature attached to the grey economic system theory and applications is presented in order to offer a more comprehensive picture of the contribution brought by the researchers to this particular field.

The purpose of this paper is to sensitize researchers to qualitative citation patterns that characterize original research, contribute toward the growth of knowledge and, ultimately, promote scientific progress.

This study describes how ideas are intertextually inserted into citing works to create new concepts and theories, thereby contributing to the growth of knowledge. By combining existing perspectives and dimensions of citations with Foucauldian theory, this study develops a typology of qualitative citation patterns for the growth of knowledge and uses examples from two classic works to illustrate how these citation patterns can be identified and applied.

A clearer understanding of the motivations behind citations becomes possible by focusing on the qualitative patterns of citations rather than on their quantitative features. The proposed typology includes the following patterns: original, conceptual, organic, juxtapositional, peripheral, persuasive, acknowledgment, perfunctory, inconsistent and plagiaristic.

In contrast to quantitative evaluations of the role and value of citations, this study focuses on the qualitative characteristics of citations, in the form of specific patterns of citations that engender original and novel research and those that may not. By integrating Foucauldian analysis of discourse with existing theories of citations, this study offers a more nuanced and refined typology of citations that can be used by researchers to gain a deeper semantic understanding of citations.