Results 61 to 70 of about 349,938 (265)
Impact Measuring in Sustainable Ventures: A Process Perspective
ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann +2 more
wiley +1 more source
The Anachronism of the Local Public Accountancy Determinate by the Accrual European Model [PDF]
Placing the European accrual model upon cash accountancy model,presently used in Romania, at the level of the local communities, makespossible that the anachronism of the model to manifest itself on the discussion’sconcentration at the nominalization ...
Eduard Ionescu, Riana Iren RADU
core
ESG Performance, Debt Financing, and R&D Output: Evidence From the Healthcare Sector
ABSTRACT Amid growing calls for sustainability in the healthcare sector, this study examines how and under what conditions environmental, social, and governance (ESG) performance influences research and development (R&D) output. Although existing studies suggest that ESG performance enhances R&D output, the financial mechanisms that enable or constrain
Sarmad Ali +2 more
wiley +1 more source
NON-CASH PAYMENTS - TRENDS AND PROSPECTS [PDF]
For some time, cash is no longer the only method of payment for retail customers, alternative payment instruments like cards, direct debits or other means of making transactions being increasingly preferred by customers.
IMOLA DRIGĂ +2 more
doaj
The Anachronism of the Local Public Accountancy Determinate by the Accrual European Model [PDF]
Placing the European accrual model upon cash accountancy model, presently used in Romania, at the level of the local communities, makes possible that the anachronism of the model to manifest itself on the discussion’s concentration at the nominalization ...
Eduard IONESCU, Riana Iren RADU
core
On the Vulnerability of Smart Card Transactions [PDF]
poster abstractAbstract: The number of non-cash transactions is increasing every year at a rapid pace because of the underlying flexibility in the payment mechanism and the improved reliability and protection offered by many networks and debit and ...
Tang, Lai Man
core
ESG Assurance and Dividends: Evidence From 18 Countries in Africa
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley +1 more source
Background This study assessed trends in healthcare utilisation in relation to the implementation of an economic policy in India wherein 500 and 1000 rupee notes were demonetised.Methods In this ambidirectional observational study of private not-for ...
Anand Zachariah +12 more
doaj +1 more source
Using cash to monitor liquidity - implications for payments, currency demand and withdrawal behavior
Standard transaction cost arguments can only partially explain why the share of cash transactions is still high in many countries. This paper shows that consumers’ desire to monitor liquidity is one of the reasons.
Schmidt, Tobias +2 more
core
Law in Transition and Development: The Case of Russia [PDF]
The rise of barter and non-cash payments has become a dominant feature of the Russian transition to a market economy. This paper confronts with empirical evidence two approaches to explain barter in Russia: the ’illusion view’ and the ’trust view’ of ...
Marin, Dalia
core +2 more sources

