This study investigated the relationship between telecommunications development, trade openness and economic growth in South Africa. It determined explicitly if telecommunications development and trade openness directly impact economic growth or whether telecommunications strengthen or weaken the link between trade openness and economic growth using the ARDL bounds test methodology. The findings reveal that both telecommunications development indicators and trade openness significantly and positively impact South Africa’s GDP in the short and long terms. The study also found that control variables like internet usage and gross fixed capital formation significantly and positively influence GDP. Conversely, inflation was found to consistently affect GDP negatively and significantly. The findings from the ARDL cointegration analysis affirm a long-run economic relationship between the independent variables and GDP. The study also established that telecommunications development slightly distorts trade in the foreign trade-GDP nexus in South Africa. Despite this, the negative interaction effect is not substantial enough to overshadow the positive impact of trade openness on economic growth. From a policy perspective, the study recommends that South African policymakers prioritise enhancing local goods’ competitiveness in global markets and reducing trade barriers. It also advocates for improving the accessibility and affordability of telecommunications technologies to foster economic development.

This study examines the development and influence of the international anti-corruption regime, utilizing Critical Discourse Analysis (CDA) to dissect the discursive practices that shape perceptions of corruption and the strategies employed to combat it. Our analysis reveals how Western institutional entrepreneurs play a pivotal role in defining corruption predominantly as bribery and governance failures, underpinned by a neoliberal ideology that prescribes societal norms and identifies corrupt practices. By exploring the mechanisms through which this ideology is propagated, the research enriches institutional entrepreneurship theory and highlights the neoliberal foundations of current anti-corruption efforts. This study not only enhances our understanding of the institutional frameworks that govern anti-corruption discourse but also demonstrates how discourse legitimizes certain ideologies while marginalizing others. The findings offer practical tools for altering power dynamics, promoting equitable participation, and addressing the imbalanced North-South power relations. By challenging established perspectives, this research contributes to transformative discourse and action, offering new pathways for understanding and combating corruption. These insights have significant theoretical and practical implications for improving the effectiveness of corruption prevention and counteraction strategies globally.

This article examines the overseas corporate social responsibility (CSR) patterns of Chinese international contractors (CICs). Adopting an institutional and political economy approach, a unique dataset is constructed with country-specific contents drawn from CSR-related reports and website information of 50 top CICs. This dataset provides a foundation for systematic content analysis of CICs’ overseas CSR practices, revealing that both political legitimacy-seeking and strategic competitiveness-seeking motivations drive CICs’ CSR activities abroad, characterized by the prioritization of customer and community engagement. The findings highlight the coexistence of the exogenous pressures for the national image-building purpose and the endogenous awareness of CSR strategic importance for corporate internationalization. The hybridization of political and economic rationales is presented as the defining feature of CICs’ current overseas CSR patterns, with the balance between them being determined by stakeholder type and internal business needs influenced by corporate internationalization experience.

Manuscript type: Research paper. Research aims: This study aims to explore the determinants of voluntary IFRS application in listed firms in Vietnam. Design/methodology/approach: Analyzing data from 552 public companies listed on the Ho Chi Minh Stock Exchange and Ha Noi Stock Exchange during 2019–2022, this study employs a logistic model with robust analysis. Research findings: The findings indicate that voluntary IFRS application is positively associated with firm size, leverage, internationalization, corporate efficiency, state ownership, and foreign ownership. Particularly, internationalization has the most significant impact on voluntary IFRS application. Theoretical contribution/originality: These findings of this study align with positive accounting theory, which proposes how factors affect voluntary IFRS application. Practitioner/policy implications: Policymakers should consider these findings when developing or revising policies concerning voluntary IFRS application, particularly for state-owned and foreign-owned companies. Research limitation: This study spans from 2019 to 2022, during which economic and regulatory conditions may have fluctuated, potentially impacting the results. Moreover, the data on voluntary IFRS adoption were collected through surveys, which may be subject to respondent bias and dependent on participants’ understanding and willingness to provide accurate information.

This article examines the legal challenges associated with the utilization of marine genetic resources (MGR) at both the national level and beyond national jurisdiction (BBNJ). The legal challenges addressed are as follows: 1) MGR are located across various jurisdictions, encompassing both national and international domains. The analysis starts with an overview of the international regulations that govern the utilization of genetic resources (GR) and their influence on national legislation. It emphasizes the principle of state sovereignty over natural resources while defining MGR and determining ownership; 2) It further highlights the intersection of national and international laws, particularly in transboundary contexts and within Indigenous and Afro-descendant peoples (IADP) territories, analyzing how these regulations are interpreted and applied in such scenarios; 3) The legal challenges related to the use of MGR in international waters are examined. Special emphasis is placed on the recent United Nations (UN) Agreement concerning this issue. This includes an analysis of its impact and specific provisions related to the utilization of MGR, such as the quantity to be collected, the methodology employed, collection sites, among others. The article concludes by asserting that the equitable distribution of benefits from the use of GR should begin at the earliest stages of access to these resources, including project planning and sample collection, rather than being delayed until the patenting and commercialization phases. Early benefit-sharing is essential for promoting fairness and equity in the use of MGR.

A comprehensive survey was conducted in 2012 and 2020 to assess the financial culture of Hungarian higher education students. The findings revealed that financial training effectiveness had not improved over time. To address this, a conative examination of financial personality was initiated by the Financial Compass Foundation, which gathered over 40,000 responses from three distinct age groups: Children, high school students, and adults. The study identified key behavioral patterns, such as excessive spending and financial fragility, which were prominent across all age groups. These results informed Hungary’s seven-year strategy to enhance financial literacy and integrate economic education into the National Core Curriculum. The research is now expanding internationally with the aim of building a comparative database. The study’s main findings highlight the widespread need for improved financial education, with more than 80% of adults demonstrating risky financial behaviors. The implications of these findings suggest the importance of early financial education and tailored interventions to foster long-term financial stability. The international expansion of this research will allow for the examination of country-specific financial behaviors and provide data-driven recommendations for policy development.