1 - 6 of 6 articles
PurposeThe traditional form of legal research with its predominant emphasis on doctrinal and theoretical analysis is now increasingly augmented by empirical research that seeks to document actions and decisions and draw broader conclusions. This relatively new research tradition is arguably...
PurposeThe purpose of the paper is to examine the law relating to different types of guarantee schemes and the circumstances in which they are used to safeguard against default risks in international commercial practice. Different types of guarantee schemes are used in different contexts, often...
PurposeThis paper aims to analyse the link between culture and corporate governance. In particular, it demonstrates the impact of culture in inhibiting convergence of corporate governance. Overall, the paper provides an appraisal of corporate governance laws in stakeholder-oriented states that...
PurposeBankruptcy is the last phase of economic life of companies and has some impacts on all of the entity’s stakeholders. Thus, the prediction of bankruptcy is very important. The inherent aim of preparing and developing financial accounting information is to provide a basis for economic...
PurposeThe purpose of this paper is to review research about China’s individual tax compliance. While empirical research in this jurisdiction is still in its infancy, the scale of the problem might be under estimated, or at least over looked. Comparatively, tax compliance as a subject matter has...
PurposeThe purpose of this paper is to examine the effect of audit quality on the value relevance of earnings and book value. Because joint audit is mandated for all Kuwait Stock Exchange-listed firms, it is hypothesized that the higher the quality of the audit team (as measured by the number of...
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