Results 141 to 150 of about 16,443 (308)
Medicare: Payment Changes Are Needed for Assistants-at-Surgery [PDF]
, 2004 A letter report issued by the General Accounting Office with an abstract that begins "Medicare pays for assistant-atsurgery services under both the hospital inpatient prospective payment system and the physician fee schedule. Payments under the physician
United States. General Accounting Office.
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The evidence base for ranger patrol effectiveness in conservation and how to improve it
Biological Reviews, EarlyView.ABSTRACT Ranger patrols are a cornerstone of wildlife protection efforts around the world and occur across all ecological governance systems. Evidence that patrols reduce threats to wildlife and enable their recovery has not been systematically examined previously.
Trina Rytwinski +19 more
wiley +1 more source
Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
Accounting and tax treatment of free professions in Croatia
Slobodna zanimanja obuhvaćaju različite profesije poput odvjetnika, liječnika, arhitekata, umjetnika i drugih samostalnih djelatnika, koji imaju specifičan pravni i financijski položaj unutar hrvatskog gospodarstva. Slobodna zanimanja mogu biti obveznici
Balog, Lora
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Business Strategy and the Environment, EarlyView.ABSTRACT Collaborations with nonprofits can enhance firms' legitimacy, yet the relationship between their communication and corporate environmental legitimacy remains poorly understood. Furthermore, research lacks an analysis of the communication of business‐nonprofit collaborations through multiple actors' perspectives.
Andrea Rizzuni +3 more
wiley +1 more source
Nudging ESG Investments via Digital Financial Advising: Evidence From an Investment Game Experiment
Business Strategy and the Environment, EarlyView.ABSTRACT The influence of financial advisors on retail investors' sustainable investment choices remains surprisingly underexplored, despite their potential to shape investment behavior. This study uses an experimental design to examine how sustainability‐related information provided by a digital (simulated) financial advisor affects individual demand ...
Caterina Lucarelli +2 more
wiley +1 more source
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
Constructing the governable small practitioner: the changing nature of professional bodies and the management of professional accountants' identities in the UK [PDF]
This article aims at bridging two dimensions that have been often addressed separately by the sociology of professional groups: intra-professional divisions and the governance of professionals.
Carlos, RAMIREZ
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Business Strategy and the Environment, EarlyView.ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren +2 more
wiley +1 more source
A review of governmental management accounting : research around the turn of the century
This paper shows that governmental management accounting research around the turn of the century, as published in FAM, MAR and EAR, is different from general management accounting research in some respects. Although there are variations related to topics,
Helden, G. Jan van
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