Free sample articles newly available from International Journal of Economics and Accounting

The following sample articles from the International Journal of Economics and Accounting are now available here for free:

• R&D expenditure, financing policy, and default risk
• The to whom and the when of the attest function
• Historical inefficiencies and future potential: a critical analysis of the Foreign Corrupt Practices Act of 1977
• A review on the evolution of the definitions of materiality
• Credit rating agencies analysing IFRS data: a sample of rated companies and their reported information