The aim of this paper is twofold. First, we want to examine whether and if so, to what extent, the concept of International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated…
Over the past decade, sustainable or “green” innovation has occupied a top-ranking position on the agenda of many firms. Sustainable innovation can be broadly defined as an innovation that has to consider…
We present a simple two-steps procedure for a within-subject test of the inequity aversion model of Fehr and Schmidt (1999). In the first step, subjects played modified ultimatum and dictator games and were…