Results 291 to 300 of about 874,203 (377)

Decision usefulness of SME financial statements in Sri Lanka

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon   +2 more
wiley   +1 more source

Rise of the south: How Arab‐led maritime trade transformed China, 671–1371 CE

open access: yesAsia‐Pacific Economic History Review, Volume 65, Issue 1, Page 3-38, March 2025.
Abstract China's center of socioeconomic activities was in the North prior to the Tang dynasty but is in the South today. We demonstrate that Arab and Persian Muslim traders triggered that transition when they came to China in the late seventh century, by lifting maritime trade along the South Coast and re‐creating the South.
Zhiwu Chen, Zhan Lin, Kaixiang Peng
wiley   +1 more source

When wine walked into grocery stores: Examining the (un)intended economic consequences of wine Sale reform in Tennessee

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Alcohol policy liberalization is a contentious issue in the United States, including debates over whether grocery stores should be allowed to sell wine. This issue reflects a dilemma between accommodating consumer convenience, promoting wine industry growth, and generating tax revenue, versus concerns about potential harm to liquor stores ...
Jiayu Sun   +3 more
wiley   +1 more source

Cliopatria - A geospatial database of world-wide political entities from 3400BCE to 2024CE. [PDF]

open access: yesSci Data
Bennett JS   +12 more
europepmc   +1 more source

When First Nations Don't Count: H.V. Evatt and the Erasure of Palestinian Rights

open access: yesAustralian Journal of Politics &History, EarlyView.
As Minister for External Affairs in the Chifley Government, Herbert Vere Evatt played a pivotal role at the United Nations in securing the partition of Palestine and recognition of the State of Israel. These endeavours were represented by Evatt and in subsequent commentary as exemplifying Evatt's commitment to justice.
Jeff Rickertt
wiley   +1 more source

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