Results 31 to 40 of about 182 (155)

How National Security Drives the Coevolution of International Relations and International Business Policy: Evidence From the Belt and Road Initiative

Thunderbird International Business Review, EarlyView.
ABSTRACT Focusing on the Belt and Road Initiative (BRI), this study investigates how national security drives the coevolution of China's political risk management support for multinationals and competing countries' reactions. A competing country is a nation‐state that is neither the home nor host country of a multinational but perceives the ...
Shuang Li, Xueli Huang, Fuming Jiang
wiley   +1 more source

Smart cities and the infrastructure metaverse: can data markets and securitization help close the financing gap?

Frontiers in Built Environment
The increasing integration of sensors and digital infrastructure in city assets to enable climate resilience, infrastructure health monitoring or venue flow of people and goods is fueling the growth of a wide range of data types differing in latency ...
Peter Adriaens, Juri Mattila
doaj   +1 more source

Contagion and Spillover Effects of the Chinese Housing Crisis on the China‐Focused ETFs Trading in the United States

Pacific Economic Review, EarlyView.
ABSTRACT This study investigates the impact of China's recent real estate crisis, stemming from Evergrande's struggles, on the return and risk profiles of US‐listed exchange traded funds (ETFs) tracking Chinese stock market indexes. Analysing 26 funds from February 2, 2018 to December 31, 2024, we first employ a VAR model to assess contagion and ...
Gerasimos Rompotis, Spyros Papathanasiou, Drosos Koutsokostas   +2 more
wiley   +1 more source

CARE AND CONTROL IN URBAN BRAZIL: The Subaltern Archive of Portarias

International Journal of Urban and Regional Research, EarlyView.
Abstract Security infrastructures permeate everyday life in Brazilian cities. Although security guards and doormen play an important and omnipresent role as social and technological mediators, their practices and perceptions have received little attention.
Tilmann Heil, Susana Durão
wiley   +1 more source

Non‐Fundamental Loan Renegotiations

Journal of Accounting Research, EarlyView.
ABSTRACT Prior studies predominantly examine fundamental performance‐driven explanations of loan renegotiations. We contrast with this work by investigating the improvement in secondary loan market trading conditions as a non‐fundamental driver of loan renegotiation. Exploiting a regression discontinuity design around the LSTA 100 Index reconstitution,
AJ YUAN CHEN, MATTHEW A. PHILLIPS, REGINA WITTENBERG‐MOERMAN, TIANGE YE   +3 more
wiley   +1 more source

Incremental Shifts, Strategic Orbits: The Evolution of EU Space Policy Through Gradual Security Linkages

Global Policy, EarlyView.
ABSTRACT This article examines the evolution of European Union (EU) space policy through the lens of historical institutionalism, highlighting how security and defence considerations have been incrementally integrated into a domain originally framed as civilian and scientific.
Gustavo G. Müller, Philip De Man
wiley   +1 more source

Between Hedging and Bandwagoning: E3 and Iran's Nuclear Program From the JCPOA to the 2026 “Ramadan War”

Global Policy, EarlyView.
ABSTRACT This article examines the evolution of the European Troika's narratives on Iran's nuclear program, from the aftermath of the JCPOA to the 2026 “Ramadan War.” Drawing on an analysis of 55 official statements by E3 leaders and diplomats, the study traces how the E3 shifted between a posture of normative hedging and one of bandwagoning.
Mohammad Eslami
wiley   +1 more source

Reflections and Improvements on China’s Asset-Backed Securities Information Disclosure System

Contemporary Social Sciences
Asset-backed securities are developed through complex processes such as asset restructuring and credit enhancement. Therefore, the information asymmetry between issuers and investors is greater compared to traditional securities, which imposes higher ...
Zhao Mingxin
doaj   +1 more source

Indigenizing the Ledger: An Indigenous Pathway to Accounting « Autochtoniser » le grand livre : une voie autochtone vers la profession comptable

Accounting Perspectives, EarlyView.
ABSTRACT Indigenous accountants are underrepresented in Canadian accounting practice and education despite ongoing educational and employment recruitment strategies. This article explores reasons why current Indigenous employment strategies seem not to be working by examining cultural chasms between Indigenous and Eurocentric worldviews.
Justin (Jah'kota) Holness, Toby Willis‐Camp, Jacqueline Gagnon   +2 more
wiley   +1 more source

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

Abacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source