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This study aims to analyze why listed Taiwanese firms uniquely rejected the early adoption of International Financial Reporting Standards (IFRS) in 2012. It investigates the underlying decision-making processes behind this policy reluctance to further understand the continuous phenomenon of rare voluntary IFRS adoption.

It reports on fieldwork evidence obtained in situ by in-depth interviewing in Mandarin. It uses qualitative methods, complemented by quantitative cost-benefit metrics of IFRS adoption. It presents five diverse illustrative case-study vignettes, using a judgment sample based on expert opinion.

While the net-benefits of implementing IFRS varied across firms, this study’s unanimous finding was that no firms (in the sample or population) adopted IFRS early, despite stated intentions to the contrary. The key reasons for shunning early IFRS adoption were found to be frequent changes in regulations, insufficient benefits from adopting IFRS and the undermining of comparability across companies, compounded with scarce preparation time. Further, this study found that the Taiwanese accounting regulator’s reluctance toward IFRS adoption, partly caused by a long-standing US influence, contributed to this anomalous outcome.

This study recommends two critical policy changes: more realistic timelines and less frequent regulatory changes.

To the best of the authors’ knowledge, this is the first study to investigate the reasons behind the anomaly of no early adoption of IFRS in Taiwan, using new primary data and illustrative case studies. Its novelty lies in extending understanding beyond the existing quantitative literature on accounting standards, using new “thick” qualitative evidence on motives for such choices and decision-making processes, which have been neglected in previous work.

The purpose of this research is to investigate equality policy development through an examination of The Equality Standard: A Framework for Sport and consider implications for practitioners and research‐based alternatives.

A textual analysis of The Equality Standard: A Framework for Sport.

The Equality Standard represents a shift from historic “one suit fits all” versions of equality policy creation in sports organisations. It is limited, however, by a reliance on formalised audit measures, limited encouragement of organisational involvement in creating equality policies, a reluctance to acknowledge powerful, taken‐for‐granted assumptions about equality, and an inability to encourage organisations to reflect on their history and culture.

Calls for future research into the further critique of audit‐based approaches to equality implementation and stronger links between academic research and practitioner experience.

To encourage individuals to critically examine equality within sports organisations with a view to adopting a more reflective framework of equality in which to address organisational processes.

This research contributes an analysis of recent equality policy development in UK sport. It uses textual analysis to examine policy in order to offer alternative avenues for policy development.

This paper aims to increase the transparency of information in official anti-money laundering rating data to assist evidence-informed decision-making in compliance, policy-making and research.

This paper converts anti-money laundering rating data into information-rich visualisations, reintroduces a comparison methodology and ranks all anti-money laundering regimes evaluated to date.

Official anti-money laundering ratings as currently structured and presented offer surprisingly little policy-relevant information. Persistent failure to transform available data into information for knowledge and insight suggests that the risk has been realised that impressionistic judgments or politicised interests drive the policy agenda at least as much as objective evidence or substantive economic and social goals.

Any reluctance to generate policy-relevant information from the industry’s primary data set or disinclination to engage constructively with a growing body of independent critical policy effectiveness evidence calls into question whether implementing anti-money laundering controls with some prospect of achieving substantial societal benefits, or perpetuating the current system, prevails.

With a dearth of scholarship at the intersection of money laundering and policy effectiveness scholarship and practice, this paper combines elements of these disciplines and examines anti-money laundering effectiveness from a different viewpoint. Rather than seeking to measure money laundering or estimate the proportion of criminal proceeds successfully intercepted, this paper draws directly from the anti-money laundering industry’s own “main” data set.

Many Australian educators believe that it is common in the USA for teachers to be sued by their students for careless teaching. Contends that this is a misconception, as the reported cases indicate that the US courts have been reluctant so far to find teachers liable at common law for careless teaching, or “educational malpractice”. The courts have justified this reluctance on “policy” grounds, arguing that to impose such a liability on teachers would not be in the public interest. However, in a recent decision in Britain, the House of Lords held that educators are under a duty of care when advising on the educational needs of students. Examines the following issues: the extent to which at present Australian teachers could be liable for loss suffered by students as a result of poor teaching; the House of Lords’ decision on educational negligence, the US courts’ policy reasons for refusing to hold teachers liable for poor teaching; whether the Australian courts should follow the US courts or the House of Lords; and the likelihood of Australian teachers being sued for educational malpractice in the near future.

Historically, Panama has always been “a place of transit.” While technically the isthmus formed part of Colombia in the nineteenth century, it was linked geopolitically to the United States soon after the California gold rush, beginning in the late 1840s. The first attempt at building a canal ended in failure in 1893 when disease and poor management forced Ferdinand de Lesseps to abandon the project. The U.S. undertaking to build the canal could only begin after Panama declared itself free and broke away from Colombia in 1903, with the support of the United States.

The author argues that we must stop and take a look at what our insistence on human labour as the basis of our society is doing to us, and begin to search for possible alternatives. We need the vision and the courage to aim for the highest level of technology attainable for the widest possible use in both industry and services. We need financial arrangements that will encourage people to invent themselves out of work. Our goal, the article argues, must be the reduction of human labour to the greatest extent possible, to free people for more enjoyable, creative, human activities.

Apart from providing theoretical clarity, the present research aims to validate empirically that the EPU will be adversely affecting these key macroeconomic variables and that managing EPU matters for economic policymaking in Nigeria.

A dynamic autoregressive distributed lag regression model is employed to analyse the relationship from 1990 to 2020. Based on the theory of multiplier effect, the analysis could examine the positive and negative changes in policy uncertainty, as well as the reliability in macroeconomic activities such as unemployment, infrastructure development and foreign direct investment inflows.

The findings revealed EPU is cointegrated with the key economic variables in focus. Further, the negative impact of EPU on corporate investment in FDI and positive impact of EPU on unemployment confirm for both short and long-run. However, the impact of EPU on government investment in infrastructure development is found to be positive which does not confirm the expected hypothesis.

Dynamic relationship between policy uncertainty and macroeconomic activities in Nigeria seems to exist. Taking risky decisions has impact and causing a high unemployment rate, poor infrastructural development and lower foreign direct investment inflows in the country.

Policy uncertainty in Nigeria is determining. Despite that, very little research found that rising uncertainty issues may significantly affect unemployment, investment in infrastructure and foreign direct investment inflows adversely. Therefore, policy uncertainty is an open space for economic activities to thrive in Nigeria, especially unemployment.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-08-2022-0555

Government attention to women’s entrepreneurship has increased in the past two decades; however, there are few cross-cultural studies to inform policy development. This paper aims to draw on gender and institutional theory to report on the status of female-focused small and medium-sized enterprises/entrepreneurship policies and to ask how – and to what extent – do women’s entrepreneurship policies differ among countries?

A common methodological approach is used to identify gaps in the policy-practice nexus.

The study highlights countries where policy is weak but practice is strong, and vice versa.

The study’s data were restricted to policy documents and observations of practices and initiatives on the ground.

The findings have implications for policy makers in respect of support for women’s entrepreneurship. Recommendations for future research are advanced.

The paper contributes to extant knowledge and understanding about entrepreneurship policy, specifically in relation to women’s entrepreneurship. It is also one of the few studies to use a common methodological approach to explore and compare women’s entrepreneurship policies in 13 countries.