Results 251 to 260 of about 161,278 (317)

Labour Mobility and Conditional Conservative Accounting

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Firms having low employee labour mobility face demands by employees to signal employment stability. We argue that one way of addressing such demands is by adopting conditional conservative accounting to convey financial prudence and reduce the perceived future unemployment risk.
Justin Chircop, Lars H. Hass
wiley   +1 more source

The impacts of policies controlling the spatial availability of take‐away alcohol on consumption and harms: A systematic narrative review

open access: yesAddiction, EarlyView.
Abstract Aim To systematically review the evidence on the impacts of policies regulating the spatial availability of off‐premises alcohol on consumption and harms. Methods Narrative review that examined peer‐reviewed studies published from 2016 to 2024 on policy changes affecting the spatial availability of off‐premises alcohol.
Shima Shakory   +4 more
wiley   +1 more source

A return on investment analysis for the 2017 increase in alcohol excise taxation in Lithuania

open access: yesAddiction, EarlyView.
Abstract Aims To conduct a return on investment analysis of Lithuania's 2017 increase in alcohol excise taxation of 112% for beer, 111% for wine, and 23% for ethyl alcohol (spirits), resulting in a marked decrease in alcohol affordability. Methods Economic analyses based on costs of the increased taxation and economic benefits derived from a societal ...
Jürgen Rehm   +9 more
wiley   +1 more source

Estimating recent trends in alcohol sales in the United Kingdom from alcohol duty revenue

open access: yesAddiction, EarlyView.
Abstract Background and Aims The onset of the COVID‐19 pandemic led to significant changes in individual‐level alcohol consumption and a sharp increase in heavy drinking in the United Kingdom (UK). More recently, high rates of inflation, the resulting ‘cost of living crisis’ and reforms to alcohol taxation have affected the affordability of alcohol ...
Colin Angus, Jonas Schöley
wiley   +1 more source

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