Results 131 to 140 of about 1,136 (230)

An Analysis of Proactive State Monitoring of Local Government Debt Issuance

open access: yesPublic Budgeting &Finance, EarlyView.
Abstract Debt monitoring rules are a type of fiscal rule that allows states to proactively oversee their local government borrowing. This study examines how these rules impact local borrowing costs using a mixed‐methods approach. It reviews state codes to classify debt monitoring features and creates a rigor index to measure state involvement.
Justina Jose
wiley   +1 more source

Enhancing audit quality and reducing costs: the impact of AI in banking and financial services. [PDF]

open access: yesFront Artif Intell
Johri A   +6 more
europepmc   +1 more source

Resilience as a Fiscal Input: County Financial Condition in an Open Systems Framework

open access: yesPublic Budgeting &Finance, EarlyView.
Abstract This study explores how community resilience shapes local fiscal health by integrating the Baseline Resilience Indicators for Communities (BRIC) into an open‐systems framework of public finance. Using financial data from U.S. counties for fiscal years 2016 and 2021, we examined whether the six BRIC domains explain variation in operating ...
Jungmin Hwang   +3 more
wiley   +1 more source

Governing Credit in the Digital Age: Public Perceptions and Engagement in China's Credit Systems

open access: yesRegulation &Governance, EarlyView.
ABSTRACT There is a global trend toward embedding personal credit systems and their scoring mechanisms within broader governance infrastructures. A prominent and controversial example is China's Social Credit System (SCS), which plays a central role in the country's data‐driven financial and social governance.
Mo Chen   +2 more
wiley   +1 more source

IMF Conditionality on Corruption: The Politics of Good Governance

open access: yesRegulation &Governance, EarlyView.
ABSTRACT We offer a systematic analysis of IMF loan conditionality on corruption and argue that the Fund's pursuit of anti‐corruption measures is tempered by two political costs. First, because corruption is politically sensitive, the IMF risks destabilizing recipient governments and provoking crises.
Merih Angin   +3 more
wiley   +1 more source

Public Data Availability and Corporate ESG Performance: Evidence From Online Data‐Sharing Platforms in China

open access: yesInternational Review of Finance, Volume 26, Issue 3, September 2026.
ABSTRACT This study examines whether public data availability improves corporate ESG performance. Exploiting the rollout of China's data‐sharing platforms as a quasi‐natural experiment, we find that platform adoption significantly enhances firms' ESG outcomes. Treated firms exhibit lower toxic emissions, higher labor income shares and charitable giving,
Lixing Deng   +3 more
wiley   +1 more source

Home - About - Disclaimer - Privacy