Global banks face a predicament amidst the dictates of IFRS9 accounting policies. Commencing in 2018, incurred losses plus expected losses are to be reported. Loss allowances on loans and advances should be set aside earlier ...

Basel III, a regulatory reform, aimed at strengthening the financial resilience of banks and the commensurate stability of the financial sector, has the potential to slow down revenue generation capacity of the same banks ...

Purpose: This is an era of unprecedented turbulence. The current coronavirus disease 2019 (Covid-19) global pandemic testifies to this turmoil as, daily, the unknown dynamically unfolds. It is important during challenging ...

The fundamental view that investors require compensation aligned to the risk attributes they discern in their investments runs at odds with efforts to curb climate risks. Moral considerations should play an important role ...

Previous studies have found that the provision of nutritional information on restaurant menus has had a disparate effect on consumers in various countries. Numerous explanations have been offered to rationalise consumers' ...

Interest in evaluating cultured meat neophobia is growing as the development of this product continues to progress. As the available evaluation tools have imprecise wording and fall short of providing critical information, ...

The conventional understanding is that the coronavirus pandemic (Covid19) has challenged the development of the economies at all levels – global, regional and domestic. The need to assess its damage to the South ...

The measurement of the impact of non-financial capitals on company value within the context of integrated reporting (IR) has remained an elusive empirical and practitioner question. The IR framework was designed to provide ...

This article develops a conceptual framework, based on a comprehensive literature review, to address illicit financial flows (IFFs), characterised by the illegal move of monies or capital across country borders. IFFs ...