Results 211 to 220 of about 256,498 (354)
ABSTRACT This article explores how accounting ideas travel to unfamiliar environments and instigate new modes of calculation therein. The empirical focus is on the food balance sheet, a key calculative technology in the realm of food security. Drawing on Said's four‐stage schema for analyzing the movement of theories and ideas, this investigation ...
Stephen P. Walker, Massimo Sargiacomo
wiley +1 more source
Cost-saving strategies for sustainable surgical care: a scoping review of efficiency models and potential approaches for low-income and middle-income countries. [PDF]
Alayande BT +11 more
europepmc +1 more source
This study examines how firms’ adoption of corporate social responsibility frameworks (CSRFs) that follow different user orientation approaches affects information asymmetry in capital markets. We draw on novel hand‐collected adoption data from seven established CSRFs for a sample of STOXX Europe 600 firms from 2017–2020. Our findings reveal that CSRFs
Andreas Altendorfer +2 more
wiley +1 more source
Technocrats vs. tipping points: How East Asian governance shapes global emissions. [PDF]
Lavallee J, Di Giusto B.
europepmc +1 more source
A critical analysis of corruption and anti-corruption policies in Italy
Paola Maggio
openalex +1 more source
We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley +1 more source
Poor Mental Health and Its Impact on Governance Integrity in Developing Economies. [PDF]
Nkemjika S +5 more
europepmc +1 more source

