Results 81 to 90 of about 256,498 (354)
International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou +3 more
wiley +1 more source
Measuring and reducing the impact of corruption in infrastructure [PDF]
This paper examines what we can say about the extent and impact of corruption in infrastructure in developing countries using existing evidence. It looks at different approaches to estimating the extent of corruption and reports on the results of such ...
Kenny, Charles
core
Positive Freedom and the Social Meaning of Money
Journal of Applied Philosophy, EarlyView.ABSTRACT Semiotic objections to markets hold that buying and selling certain things – for example, sex, body parts, votes, surrogacy services – expresses that those things are fungible with money, which has only profane value. This article offers a more fundamental challenge to semiotic critiques of market.
Andrew Allison +2 more
wiley +1 more source
Membership‐Making in Diverse Societies: Revisiting the Idea of Society as a Common Possession
Journal of Applied Philosophy, EarlyView.ABSTRACT The traditional aim of Western social democracy has been to create a society that is a ‘common possession’ of its members (in T.H. Marshall's words). Social democratic politics has therefore been both society‐making and membership‐making, orienting people to a shared society as an object of attachment and loyalty, and nurturing membership ...
Will Kymlicka
wiley +1 more source
Victim of Its Own Success (?) – The European Union's Anti‐corruption Policy Advice in Ukraine Between Grand Visions and (Geo)political Realities [PDF]
, 2023 Michael Martin Richter
openalex +1 more source
Competition Policy and Public Procurement in Developing Countries [PDF]
Measures to support Competition Policy and enhance the efficiency of Public Procurement can enhance the impact of regional integration agreements. The first part addresses Competition Policy - measures employed by government to ensure a fair competitive ...
Annamaria La Chimia +3 more
core
Failure in Motion: A Framework for Capability Erosion and Institutional Dysfunction
Strategic Change, EarlyView.ABSTRACT Drawing on the literature on capability erosion and institutional dysfunction (ID), this study develops a conceptual framework that sheds new light on how the interaction between capability erosion and ID creates conditions for business failure across borders. By articulating two dimensions of heterogeneous capability and resource erosion (i.e.
Joseph Amankwah‐Amoah +1 more
wiley +1 more source
Topical issues of anti-corruption: experience of domestic and foreign regulatory
Сибирское юридическое обозрение, 2014 The article deals with the problems of social nature of corruption in modern Russia. On the basis of domestic and foreign experience the author considers the topical issues of anti-corruption and offers some measures directed to improve anti-corruption ...
A. E. Yuritsin
doaj +2 more sources
The innovative models of functioning of anti-corruption bodies in the world
Aspekti Publìčnogo Upravlìnnâ, 2019 Models of formation and development of anti-corruption institutions are analyzed in the article. The modern anti-corruption bodies of state power that exist in Germany, Hungary, Finland, Albania, Romania, Lithuania and Latvia are considered.
Ayоub Kanan
doaj +1 more source