by EFA Team | Sep 15, 2025 | Research Articles
Source: https://pixabay.com/photos/nature-earth-sustainability-leaf-3289812/ By Dr. Paul Tiong Definition of “sustainability” The concept of sustainability in accounting and reporting originated from the term “sustainable development” which is defined by...
by EFA Team | Jun 16, 2025 | Research Articles
By Dr. Rashedul Hasan (Assistant Professor in Accounting) Across much of the world, mobile payments are revolutionizing how people manage money. In China, for instance, mobile wallets like Alipay and WeChat Pay handle transactions worth more than 16% of the...
by EFA Team | Apr 28, 2025 | Research Articles
What is Corporate Waste Management? Corporate waste management involves companies’ strategies and practices to manage waste produced during their operations. This encompasses initiatives focused on reducing waste, reusing materials, recycling, and ensuring...
by EFA Team | Mar 31, 2025 | Research Articles
The editorial in the Journal of Governance and Regulation discusses the evolving landscape of corporate governance (CG) and the shift towards a more participatory and sustainable model. Traditionally, CG focused on regulatory governance, emphasising the rule of law,...
by EFA Team | Mar 17, 2025 | Research Articles
Abstract: We build a two-moment decision-theoretic framework to study how firms in the food-processing industry negotiate between risk and return while relying on imported inputs for production at an intensive margin. Two possibilities emerge: either a co-movement or...
by EFA Team | Feb 24, 2025 | Research Articles
This qualitative research used document analysis, field surveys and observations. It outlines urban development in China, with a focus on the Cold War, between 1949 and 1991. The research identifies ramifications for contemporary Chinese cities and other...
