Purpose: The global interest in the ability of corporate governance to increase a firm’s wealth
based on its reaction to corporate scandals/collapses has led to contestation of the agency
theory favoured by extant ...
International Financial Reporting Standards (IFRS) are required or permitted for use in over 100 countries across the world. IFRS are developed by the International Accounting Standards Board (IASB). The IASB, with no ...
The advent of democracy in 1994 prompted the South African government to provide public goods to the entire population as opposed to providing services along racial lines, as was the case during the apartheid era. Consequently, ...