International Journal of Law and Management: Volume 66 Issue 1

Government policy in Indonesian contract law that still uses contract law inherited from Dutch product

Suherman S.H., Heru Sugiyono

This research is very important to conduct to review government policy on Indonesian contract law that still uses contract law inherited from Dutch product (BW) and review which…

Contract and Aqd, are they functionally different?

Mohammad Rasmi Al-Umari, Mutasim Ahmad Alqudah

The purpose of this paper is to determine whether there is any fundamental difference in the meaning of contract in these two legal systems by analysing some of the essential…

The influence of information asymmetry on the interaction between voluntary corporate disclosure and cost of equity: evidence from publicly traded Indian enterprises

Aparna Bhatia, Amanjot Kaur

The purpose of this paper is to investigate whether information asymmetry mediates the relationship between disclosure and cost of equity.

Legal and regulatory framework for mobile banking in Tanzania

Abdallah Mrindoko Ally

This paper aims to assess the legal and regulatory framework for mobile banking (M-banking) in Tanzania. The technological development in information and communication…

The role of information and communication technology in modernizing the courts: a case of Nepali judiciary

Krishna Prasad Paudel

The purpose of this paper is to investigate the practices of information and communication technology (ICT) in modernizing the courts. In this context, this paper focuses on the…

Evolution of the law on income taxation of small businesses in Uganda

Waliya Gwokyalya, Ibrahim Mike Okumu, Solomon Rukundo

This paper aims to analyse how the law on income taxation of small businesses in Uganda has evolved from the pre-colonial to the present day.

Towards sustainable audit quality: framework based on the UK financial reporting council

Mehdi Ashrafi, Mohammadreza Abdoli, Hasan Valiyan

One of the most emerging areas of audit knowledge is sustainable quality, which can comprehensively cover the development of audit reports inclusiveness for stakeholders. The…

A critical examination of the 2016 Code of Corporate Governance of Mauritius and its enshrinement in the Companies Act 2001

Bhavna Mahadew

The purpose of this study is to provide for critical literature on the legal aspects of corporate governance and their application in Mauritius. The drawbacks of having the…