Results 151 to 160 of about 164,622 (313)

Why do firms opt for Alternative-Format Financial Statements ? Some Evidence from France [PDF]

open access: yes
Historically, the format of financial statements has varied from one country to another. Recently, due to the attractiveness of their capital markets, the strength of their accounting professions and the influence of their institutional investors, Anglo ...
DING, Yuan   +2 more
core  

Audit Committee Networks and Audit Fees: A European Analysis

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study investigates the association between audit committee member networks and audit fees in a sample of 225 publicly traded firms from eight European countries between 2005 and 2020. Using social network analysis, we find that director interconnections—established through overlapping board memberships—are associated with audit fees.
Ruth García‐Cobo   +2 more
wiley   +1 more source

Negotiated shareholder value: The German version of an Anglo-American practice [PDF]

open access: yes
In comparative political economy it has become commonplace to distinguish between two types of corporate governance systems. In shareholder systems, influence over company management is concentrated with institutional investors holding small percentages ...
Vitols, Sigurt
core  

The Hollowing Out of News: The Implications of the Erosion of Public Interest Journalism

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This essay examines the structural erosion of public interest journalism and its implications for public accountability, institutional trust and research. Focusing on Australia, with Anglo‐American comparisons, it shows how economic, technological and regulatory disruptions have undermined investigative journalism, thereby weakening scrutiny ...
Clinton Free
wiley   +1 more source

Language and Culture in International Legal Communication [PDF]

open access: yes
In the contemporary business world, partners belonging to different nations, and hence different cultures, conduct business operations in either the language of one of the parties involved or in a third, neutral language, serving as lingua franca.
Alenka Kocbek
core  

When First Nations Don't Count: H.V. Evatt and the Erasure of Palestinian Rights

open access: yesAustralian Journal of Politics &History, EarlyView.
As Minister for External Affairs in the Chifley Government, Herbert Vere Evatt played a pivotal role at the United Nations in securing the partition of Palestine and recognition of the State of Israel. These endeavours were represented by Evatt and in subsequent commentary as exemplifying Evatt's commitment to justice.
Jeff Rickertt
wiley   +1 more source

The International Guideline for the Definition, Classification, Diagnosis and Management of Urticaria

open access: yesAllergy, EarlyView.
ABSTRACT This update and revision of the international guideline for urticaria was developed in accordance with the methods recommended by Cochrane and the Grading of Recommendations Assessment, Development and Evaluation (GRADE) working group. It is an initiative of the Global Allergy and Asthma Excellence Network (GA2LEN) and its Urticaria and ...
T. Zuberbier   +221 more
wiley   +1 more source

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