The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for…
Abstract
The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Prior research overwhelmingly supports that the IFRS adoption or effective implementation of IFRS will enhance high-quality financial reporting, transparency, enhance the country’s investment environment, and foreign direct investment (FDI) (Dayanandan, Donker, Ivanof, & Karahan, 2016; Gláserová, 2013; Muniandy & Ali, 2012). However, some researchers provide conflicting evidence that developing countries implementing IFRS are probably not going to encounter higher FDI inflows (Gheorghe, 2009; Lasmin, 2012). It has also been argued that the IFRS adoption decreases the management earnings in countries with high levels of financial disclosure. In general, the study indicates that the adoption of IFRS has improved the financial reporting quality. The common law countries have strong rules to protect investors, strict legal enforcement, and high levels of transparency of financial information. From the extensive structured review of literature using the Scopus database tool, the study reviewed 105 articles, and in particular, the topic-related 94 articles were analysed. All 94 articles were retrieved from a range of 59 journals. Most of the articles (77 of 94) were published 2010–2018. The top five journals based on the citations are Journal of Accounting Research (187 citations), Abacus (125 citations), European Accounting Review (107 citations), Journal of Accounting and Economics (78 citations), and Accounting and Business Research (66 citations). The most-cited authors are Daske, Hail, Leuz, and Verdi (2013); Daske and Gebhardt (2006); and Brüggemann, Hitz, and Sellhorn (2013). Surprisingly, 65 of 94 articles did not utilise the theory. In particular, four theories have been used frequently: agency theory (15), economic theory (5), signalling theory (2), and accounting theory (2). The study calls for future research on the theoretical implications and policy-related research on disclosure and transparency which may inform the local and international standard setters.
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This article is a shortened version of a Master’s dissertation for the Liverpool University Centre for Archive Studies. It deals with issues of appraisal. Such issues involve…
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This article is a shortened version of a Master’s dissertation for the Liverpool University Centre for Archive Studies. It deals with issues of appraisal. Such issues involve fundamental concepts on what records are, why they are kept, and their life cycle. The answers to these questions were sought and found in the history of archives, and in the specialist literature. The theory and the methodology adopted were then applied to a case study of a recently established organisation in Lisbon, which has, at the core of its business, information in electronic format.
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Franciéle Carneiro Garcês-da-Silva, Dirnele Carneiro Garcez and Leyde Klebia Rodrigues da Silva
This chapter historicizes the social construction of racism in Brazilian society and its relation to the development of the library and information science (LIS) field. It is a…
Abstract
This chapter historicizes the social construction of racism in Brazilian society and its relation to the development of the library and information science (LIS) field. It is a theoretical-reflective research built on the scientific literature of the field of LIS and related areas that aims at reflecting on social justice in Brazilian libraries and creating strategies to confront institutional racism. The authors develop five main points to understand Brazilian racism: the myth of racial democracy, structural and institutionalized racism, the whitening ideology, whiteness, and the epistemicide of black knowledge. The authors then discuss racism and the promotion of white supremacy in library teaching and professional action in libraries. Black US American and Black Brazilian Librarianship movements show that the activism and political action of black librarians advance the development of informational counter-narratives. Finally, the authors recommend three strategies for social, racial, and informational justice in the LIS field: including ethnic-racial studies in basic university courses curricula; building diverse, inclusive collections that account for ethnic-racial themes and authors; and considering “Pretuguese” keywords while indexing, in order to counter exclusion and promote epistemic repair. The authors conclude by advocating for these strategies to steer LIS professional and educational spheres toward contributing to forward an anti-racist society.
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Hannah R. Marston, Linda Shore, Laura Stoops and Robbie S. Turner
Yaw A. Debrah and Ian G. Smith
Presents over sixty abstracts summarising the 1999 Employment Research Unit annual conference held at the University of Cardiff. Explores the multiple impacts of globalization on…
Abstract
Presents over sixty abstracts summarising the 1999 Employment Research Unit annual conference held at the University of Cardiff. Explores the multiple impacts of globalization on work and employment in contemporary organizations. Covers the human resource management implications of organizational responses to globalization. Examines the theoretical, methodological, empirical and comparative issues pertaining to competitiveness and the management of human resources, the impact of organisational strategies and international production on the workplace, the organization of labour markets, human resource development, cultural change in organisations, trade union responses, and trans‐national corporations. Cites many case studies showing how globalization has brought a lot of opportunities together with much change both to the employee and the employer. Considers the threats to existing cultures, structures and systems.