Results 181 to 190 of about 48,846 (286)

Financial Climate‐Risk Measurement, Impact Funds, and Green Transitions

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Regulators are contemplating or mandating precise measurement of financial climate‐risk exposure to promote sustainable investments. We show that such mandates can be counterproductive in the presence of social funds that catalyze change by subsidizing the adoption of cleaner production technologies.
VOLKER LAUX, LUCAS MAHIEUX
wiley   +1 more source

Reallocation Effects of Internalizing Externalities: Evidence From China's Straw Burning Ban

open access: yesJournal of Agricultural Economics, EarlyView.
ABSTRACT This paper examines the reallocation effects of a typical environmental policy aiming to internalize externalities: the straw burning ban across China. The ban prohibited the traditional farming practice of burning straw while compelling the labour‐intensive practice of straw utilization.
Wenyuan Hua
wiley   +1 more source

Network Structure and the Efficiency Gains from Mergers: Evidence from U.S. Freight Railroads

open access: yesThe RAND Journal of Economics, EarlyView.
ABSTRACT The trade‐off between market power and efficiency gains is central to antitrust analyses of mergers, but empirical evidence quantifying efficiencies remains limited. Using transaction‐level data from U.S. freight railroads (1985–2005), this article quantifies merger‐induced cost efficiencies, driven mainly by eliminating inter‐railroad ...
Yanyou Chen
wiley   +1 more source

An Overview of the Rock Art of AlUla: Tracing Changes in Content and Form Across 12,000 Years of Human History

open access: yesArabian Archaeology and Epigraphy, EarlyView.
ABSTRACT Between 2018 and 2021, the Identification and Documentation of Immovable Heritage Assets (IDIHA) Project recorded over 19,000 rock art panels in the AlUla (al‐‘Ulā) region of north‐western Saudi Arabia. This study presents a chronological assessment of the corpus, drawing on superimpositions, datable motifs, inscriptions, and varnish formation,
Maria Guagnin   +3 more
wiley   +1 more source

Predicting Haul Truck Travel Times in Underground Mines. [PDF]

open access: yesMin Metall Explor
Simon V, Pellerin R, Gamache M.
europepmc   +1 more source

Economic Freedom and Audit Fees: Evidence From the USA

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine the association between US state‐level economic freedom and audit fees. We argue that economic freedom lowers clients' perceived business risk, thereby requiring reduced audit effort and exposing auditors to a lower probability of litigation risk, which enables auditors to charge lower audit fees to clients headquartered in states ...
Mahmud Hossain   +3 more
wiley   +1 more source

Real-time vehicle control via edge cloud sensor fusion and CNN based perceptron. [PDF]

open access: yesMethodsX
Chaurasia S   +8 more
europepmc   +1 more source

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