The purpose of this research is to develop a model to predict corporate failure of listed companies in Sri Lanka. This study utilized publicly available data from annual repots of a sample of 70 failed firms and a sample ...

Purpose – The utilisation of market-based approaches (MBAs) than command-control approaches (CCAs) is still at the embryonic stage to stimulate the green behaviour of small and medium-sized enterprises (SMEs) in developing ...

Purpose – This paper aims to examine the perceptions of owners and accountants of small- and medium-sized entities (SMEs) on the users and their financial information needs of SME financial reporting. Design/methodology/approach ...

The use of social network is considered an important development factor for the entreprneursial firm. Previous research has focused on the role of the entrepreneur in network building or structural characteristics of ...

Small businesses are regarded by policy makers and academics alike as being significant sources of wealth creation, employment generation and innovation. Yet, few small businesses grow. One possible way of explaining why ...

Purpose – The purpose of the study is to examine the available literature to comprehend what the underground banking system is, for what purposes this method is used and how policymakers should proceed to address this ...

Unsustainable production is a root cause of numerous social and ecological problems. Whilst sustainability certifications face criticism for exacerbating greenwashing, comparative studies have identified improvements in ...