Results 191 to 200 of about 1,659,877 (330)

The Effects of Country Governance Quality on Corporate Sustainability and Ethical Behaviour

open access: yesEuropean Financial Management, EarlyView.
ABSTRACT Using institutional theory, we examine how country governance affects two ESG outcomes: ESG performance and ESG controversies. With Refinitiv/LSEG data for ~146,000 firm‐years in 86 countries (2002–2023) and World Bank WGI, we apply a Mundlak within/between decomposition to test complementarity versus substitution (performance) and prevention ...
Paulo Morais Francisco
wiley   +1 more source

From Audit to Prosecution: Institutional Collaboration as a Solution to Closing the Expectations Gap in Decentralized Governance

open access: yesFinancial Accountability &Management, EarlyView.
ABSTRACT A long‐standing topic of concern in the literature on governmental auditing is whether the aims of Supreme Audit Institutions (SAIs) or other central audit institutions should include detecting fraudulent use of public money. The balance of opinion has been against this proposition, largely for reasons of infeasibility.
Michael Barzelay, Sérgio N. Seabra
wiley   +1 more source

Medicolegal Aspects of Neurosurgery in India: A Narrative Review. [PDF]

open access: yesCureus
Sathia Prabhu A   +4 more
europepmc   +1 more source

The Politics of Pointing: Lessing's Fingerzeig and the Limits of Figural Reading

open access: yesThe German Quarterly, EarlyView.
Abstract Lessing's Fingerzeig—a “pointer” that guides without determining judgment—has often been treated as a stylistic habit rather than a hermeneutic principle. This essay reconstructs it as an ethics of interpretation, a gesture that orients without completing and leaves judgment to whoever follows.
Matthew Thomas Stoltz
wiley   +1 more source

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