International Journal of Law and Management: Volume 59 Issue 3

Corporate attributes affecting sustainability reporting: an Indian perspective

Aparna Bhatia, Siya Tuli

This paper aims to examine the relationship between sustainability reporting by companies and selected corporate specific attributes. It also highlights that the scope of…

Is a lender environmentally liable for the simple act of lending money?

Tareq Nail Al-Tawil

The purpose of this paper is to demonstrate whether or not lenders are environmentally liable by the simple act of lending money. The concept of “lender liability” is one of the…

The impact of Iran Central Bank’s sanction on Tehran Stock Exchange

Mahdi Salehi, Mostafa Karimzadeh, Navid Paydarmanesh

US sanctions have been a major feature of US Iran policy since Iran’s 1979 Islamic revolution, but the imposition of UN and worldwide bilateral sanctions on Iran that began in…

The impacts of TRIPS on the pharmaceutical regulation and pricing of drugs in Bangladesh: In search of policy direction

M. Monirul Azam

This paper aims to analyse the impacts of the Agreement on Trade Related Aspects of Intellectual Property Rights (TRIPS Agreement) as adopted by the World Trade Organization (WTO…

Choosing an external auditor: does the composition of boards of directors matter?

Mishari M. Alfraih

This paper aims to investigate the association between the composition of boards of directors and the choice of external auditor among companies listed on the Kuwait Stock…

Taxpayers’ perceptions on tax evasion behaviour: an empirical study in Malaysia

Chan Pui Yee, Krishna Moorthy, William Choo Keng Soon

The success of self-assessment tax system is voluntary compliance with the tax laws. When tax evasion is seen as unacceptable, taxpayers will tend to evade tax less. Hence, the…

Corporate governance and whistle blowing in India: promises or reality?

Karn Marwaha

The purpose of this paper was to analyze the legal provisions relating to the protection extended to the private company employees who blows the whistle. It is a major requirement…

Cost, revenue and profit efficiency analysis of Indian scheduled commercial banks: Empirical evidence across ownership

Megha Mahendru, Aparna Bhatia

This paper aims to analyze the cost, revenue and profit efficiency performance of Indian scheduled commercial banks. The study also determines differences if any related to…