Results 191 to 200 of about 127,883 (315)

Management Control and Employee Motivation in Local Governments and For‐Profit Firms: A Differentiated Replication Study

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study replicates van der Kolk et al. (2019). “The Impact of Management Control on Employee Motivation and Performance in the Public Sector.”European Accounting Review 28, no. 5: 901–928 to explore the impact of four types of management control (MC) on intrinsic and extrinsic motivation across Japanese local governments and for‐profit ...
Hikaru Goto, Makoto Kuroki
wiley   +1 more source

Association Between Ehlers-Danlos Syndrome and Celiac Disease. [PDF]

open access: yesGastro Hep Adv
Adjei-Frimpong NA   +2 more
europepmc   +1 more source

Economic Freedom and Audit Fees: Evidence From the USA

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine the association between US state‐level economic freedom and audit fees. We argue that economic freedom lowers clients' perceived business risk, thereby requiring reduced audit effort and exposing auditors to a lower probability of litigation risk, which enables auditors to charge lower audit fees to clients headquartered in states ...
Mahmud Hossain   +3 more
wiley   +1 more source

Cost-effectiveness of decentralising acute malnutrition treatment with a standard or simplified treatment protocol: an economic evaluation in the region of Gao, Mali. [PDF]

open access: yesBMC Public Health
Cichon B   +9 more
europepmc   +1 more source

An Enhanced Integrated Reporting Framework: Insights From a Critical Analysis of the Recent Research Literature

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Given recent developments in the corporate reporting regulatory landscape, we provide a more comprehensive understanding of Integrated Reporting (IR) evolution and propose an enhanced version of the IR Framework. This enhanced framework incorporates new narratives and conceptualizations, introducing innovative perspectives that challenge and ...
Valentina Beretta   +2 more
wiley   +1 more source

Credit Market Frictions and Bankruptcy Law Design—Implications for Korea*

open access: yesAsia-Pacific Journal of Financial Studies, EarlyView.
Abstract Bankruptcy law design has important implications for financial markets and economic growth. As bankruptcy law design interacts with local economic and political conditions, it is important to consider these factors when designing optimal bankruptcy law.
David Schoenherr
wiley   +1 more source

How Can Female Directors' Influence on Responsible Production Become More Consequential?

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT Sustainable Development Goal (SDG) 12, despite having the greatest linkage to other goals, remains underexplored. We examine the impact of female directors on SDG 12 (responsible production) by addressing two debates: whether their presence reflects genuine board diversity and whether they serve merely as token leaders.
Muhammad Taufik, Fiona Vinelia
wiley   +1 more source

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