Results 161 to 170 of about 30,833 (266)

How Can Accountants Enhance (or Save) Natural and Cultural Capital Valuation? Engaging Academics: A Collaboration with CPA Canada and the Canadian Commission for UNESCO*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 21-46, March 2025.
ABSTRACT Accountants should engage more with natural and cultural capital accounting to make tools more accessible and to ensure critical information is provided to decision‐makers. While ecological economists have continued to innovate and design tools, corporate‐level accounting has seemingly lagged behind.
S. Leanne Keddie   +2 more
wiley   +1 more source

From Red Tape to Efficiency: The Influence of Professional Managers on Audit Report Lag in Chinese State‐owned Enterprises

open access: yesAbacus, EarlyView.
This study examines the impact of professional managers on audit report lag in Chinese state‐owned enterprises (SOEs). Using a novel, manually constructed dataset of A‐share listed SOEs from 2006 to 2020, we find that the presence of professional managers is associated with significantly shorter audit report lag.
Hao Han, Kun Luo, Bo Qin
wiley   +1 more source

Coerced labour patterns in the Cape Colony, c. 1806–1826

open access: yesAsia‐Pacific Economic History Review, EarlyView.
Abstract Multiple forms of coerced labour co‐existed in the early 19th‐century Cape Colony. This study examines changes in coerced labour force composition. Using annual taxation and census records, we examine district‐ and household‐level changes in reported enslaved, Recaptured African and indigenous Khoesan labour.
Kate Ekama, Benjamin Crous
wiley   +1 more source

Before the budget: Parliamentary appropriations and the limits of government spending in colonial New South Wales, 1787–1832

open access: yesAsia‐Pacific Economic History Review, EarlyView.
Abstract How did a British colony, not supplied with coin and with no tax base, establish itself a world away from London? Drawing on the Historical Records of Australia and British parliamentary Appropriation Acts from 1787 to 1832, this paper shows that Phillip, the first Governor of New South Wales, spent by issuing promises to pay against the ...
Matthew Crocker
wiley   +1 more source

Rulers on the road: Itinerant rule in the Holy Roman Empire, AD 919–1519

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Itinerant rule, rule exercised through traveling, was a common yet insufficiently researched, premodern form of governance. Studying the determinants of ruler itineraries in the Holy Roman Empire, AD 919–1519, we argue that rulers' visits targeted “marginal” elites.
Carl Müller‐Crepon   +3 more
wiley   +1 more source

Learning traps

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract When constituents are uncertain about whether leaders' policy preferences align with their interests, policy choices generate a trade‐off between payoffs and information. Leaders can experiment with their preferred policy, but if the outcome is bad, constituents learn this and threaten office removal. I use a repeated model of political agency
Hassan Sayed
wiley   +1 more source

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