Results 101 to 110 of about 3,496 (259)

International Evidence on the Relationship Between Financial Literacy and Corporate Cash Holdings

open access: yesJournal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study is the first investigation of the relationship between corporate cash holdings and financial literacy (FL). We find that a one‐standard‐deviation increase in FL is associated with an 8%–27% reduction in corporate cash holdings, depending on the measure of FL used.
Kenneth Yung   +3 more
wiley   +1 more source

Reflections on Comparative Teaching in Public Administration

open access: yesPublic Administration and Development, EarlyView.
ABSTRACT This article integrates our scholarly experience of teaching comparative public administration. In doing so, we offer a unique perspective as the co‐authors carry several diverse attributes, among them their countries of origin, current country in which they are teaching, and their academic experience.
Kim Moloney   +6 more
wiley   +1 more source

Islamic Public Administration in Practice: The Taliban's “Gender Apartheid” Governance in Afghanistan

open access: yesPublic Administration and Development, EarlyView.
ABSTRACT This article analyzes the Taliban's post‐2021 governance model through the Islamic Public Administration (IPA) framework, focusing on justice, equality, and women's inclusion. It asks: (1) How does the Taliban's governance align with core IPA principles?
Parwiz Mosamim   +1 more
wiley   +1 more source

Rethinking Public Administration Reform: Institutional Layering of Bureaucratic, Managerial and Community Logics Over Time in Nigeria's Tax Administration

open access: yesPublic Administration and Development, EarlyView.
ABSTRACT The reform of public institutions has attracted sustained attention in both scholarship and policymaking. Increasingly, however, there is growing recognition that reforms are rarely implemented in an institutional vacuum. Instead, new reforms are layered onto existing arrangements, producing hybrid institutional landscapes shaped by prior ...
Edidiong Bassey
wiley   +1 more source

Corporate Social Responsibility (CSR) and Tax Avoidance: A Literature Review on Contextual Factors

open access: yesSustainable Development, EarlyView.
ABSTRACT As empirical research on the relationship between corporate social responsibility (CSR) and tax avoidance has stressed heterogeneous results, this literature review focuses on contextual factors of this dynamic link. Seventy‐three peer‐reviewed archival studies on that topic are identified, leading to either a positive or a negative impact of ...
Patrick Velte
wiley   +1 more source

Public Administration Ethics Education to Build Anti-Corruption Integrity among Students of SMP N 13 Padang

open access: yesWarta Pengabdian Andalas
The high level of corruption, which has become a pathology in developing countries, especially Indonesia, is evidenced by the 2022 international transparency data, which scored 34/100 and ranked 110 out of 180 surveyed countries.
Roni Ekha Putera   +2 more
doaj   +1 more source

Examining the Political Dimensions of Sustainability: The Role of Freedom of Expression in Environmental Outcomes

open access: yesSustainable Development, EarlyView.
ABSTRACT Although significant efforts have been made to prevent environmental degradation, the success of these initiatives has remained limited. The primary reason for this is environmental issues' complex and multidimensional nature. Economic, political, and social dynamics play a central role in shaping environmental problems, necessitating a ...
Umut Uzar
wiley   +1 more source

Achieving Sustainable Development Goals Through Social Life Cycle Assessment: A Case Study of Portuguese Forest Wood Supply Chains

open access: yesSustainable Development, EarlyView.
ABSTRACT Social considerations are often overlooked in efforts to achieve sustainable development, despite being critical for building equitable and resilient global value chains. This study addresses this gap by applying a social life cycle assessment to three key Portuguese forest wood supply chains—uncoated woodfree paper, natural cork stoppers, and
Andreia Santos   +3 more
wiley   +1 more source

Bridging Global Sustainability Objectives With Corporate Reporting Standards: Sustainable Development Goals Meet European Sustainability Reporting Standards

open access: yesSustainable Development, EarlyView.
ABSTRACT Given the complexity of the Sustainable Development Goals (SDGs), aligning corporate sustainability with them can be challenging. Drawing on systems thinking, this study examines how the European Sustainability Reporting Standards (ESRS) align with the SDGs and bridge macro‐level global goals with firm‐level metrics.
Chonlawan Thammaraksa   +3 more
wiley   +1 more source

How Climate Change Shapes Environmental, Social, and Governance (ESG) Performance in the MENA Countries

open access: yesSustainable Development, EarlyView.
ABSTRACT Climate change, political stability, and sustainability are three central factors that interact and serve as key drivers of achieving the Sustainable Development Goals (SDGs) in the MENA (Middle East and North Africa) region. Accordingly, this paper aims to fill a vital research gap by examining the impacts of climate change, natural resource ...
Hicham Ayad   +2 more
wiley   +1 more source

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