Results 231 to 240 of about 128,347 (314)

Defining the geographical level of competition: a taxonomy of industry tradability

open access: yesEconomica, EarlyView.
Abstract The paper develops a taxonomy of industry tradability to define the geographical level at which competition takes place. First, it creates a novel dataset that combines production and international trade data for both goods and services industries, defined at a detailed (3‐digit) level of industry aggregation for 15 European countries.
Sara Calligaris   +4 more
wiley   +1 more source

Do Major Customers Affect Firms' Environmental, Social and Governance Activities?

open access: yesEuropean Financial Management, EarlyView.
ABSTRACT We examine the role of major customers in shaping firms' environmental, social and governance (ESG) practices. We find that firms with major customer relationships undertake fewer ESG activities compared to those without such ties. The association is attenuated when institutional ownership is high, firms are less diversified, customers exhibit
Feng Dong   +4 more
wiley   +1 more source

Risk Disclosure as a Resilience Tool in Central Governments: Assessing Current Practices in the United Kingdom and the Netherlands

open access: yesFinancial Accountability &Management, EarlyView.
ABSTRACT To be resilient, governments must quickly adapt their policies and working methods to new and uncertain situations. This article examines whether risk disclosure, as part of the anticipatory capacities of these organizations, can help identify and mitigate vulnerabilities.
Ekaterina Svetlova   +2 more
wiley   +1 more source

Government Financial Reporting: A Study of Nested Controversy

open access: yesFinancial Accountability &Management, EarlyView.
ABSTRACT There are two schools of thought on government financial reporting: one emanating from societal values and accountability to citizens; and one based on investment decisions and a business approach. There are staunch proponents of these different perspectives, which are rooted in economic thought and values.
Sheila Ellwood, Rhoda Brown
wiley   +1 more source

Bank IPOs and Regulations: Cross‐Country Evidence

open access: yesFinancial Review, EarlyView.
ABSTRACT The present paper investigates the effect of banking industry regulations on bank initial public offering (IPO) underpricing. We approach this question from both a micro‐level and macro‐level regulatory perspective. First, we conduct our analysis within a micro framework, focusing on the effect of disclosure rules on IPO underpricing.
Maria‐Eleni K. Agoraki   +2 more
wiley   +1 more source

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