Results 31 to 40 of about 129 (109)

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

Contemporary Accounting Research, EarlyView.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley   +1 more source

On Turkish loanwords in Croatian language

Trakya university journal of the faculty of letters, 2012
This paper deals with one of the most numerous groups of loanwords in Croatian language – the ones that are coming from or through Turkish language. Basic information on Croatian language that is given in the introductory part of the paper is followed by some historical facts and explanations of the somewhat problematic label turcizmi.
Matovac, Darko, Ban Matovac, Lidija
openaire   +2 more sources

Linguistic diversity in Croatia: historical and contemporary perspectives on language contact (and conflict) in the Zadar and Varaždin regions

Jezikoslovni zapiski
This article deals with historical and contemporary language contact between Croatian on the one hand and Italian and German on the other in the Zadar and Varaždin regions.
Sanja Škifić, Anita Pavić Pintarić
doaj   +1 more source

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

Accounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun, Yuan George Shan, Lyndie Bayne, Nishant Agarwal   +3 more
wiley   +1 more source

Italianisms in the "Kvaderna kapitula lovranskoga"

Zbornik Lovranšćine, 2014
The paper examines the presence of italianisms in documents contained in "Kvaderna kapitula lovranskoga", edited by Damir Viškanić. "Kvaderna" containes entries in Croatian, Italian and Latin, but only Croatian entries will be analysed.
Nina Spicijarić Paškvan
doaj  

Access to Credit and Employment Liquidation. Firm‐Level Evidence From Eastern and Central Europe (2001–2007)

Economics of Transition and Institutional Change, EarlyView.
ABSTRACT This article investigates the changes in the structure of employment in Central and Eastern European firms between 2001 and 2007, before the Global Financial Crisis and following the reforms in the labour and credit markets in these economies.
Elisabetta Magnani
wiley   +1 more source

How do collective identities influence sector‐wide digital transformations? Insights from the European cooperative sector

European Management Review, EarlyView.
Abstract This paper applies the multilevel perspective (MLP) theory to investigate how collective identities influence sector‐wide digital transformations, focusing on the cooperative sector in Europe. By employing a wide mix of primary and secondary data from platform and incumbent cooperatives, our analysis showed that collective identities ...
Paolo Gerli, Luca Mora
wiley   +1 more source

Unravelling the role of innovation and institutions in circular economy actions across European small‐ and medium‐sized enterprises

European Management Review, EarlyView.
Abstract This study contributes to the literature on the circular economy (CE) and small‐ and medium‐sized enterprises (SMEs) by advancing both theory and empirical evidence on the role of contextual factors. Theoretically, it refines institutional and cultural contingency perspectives by showing that national innovation systems and societal norms do ...
Lucio Fuentelsaz, Mercedes Gil‐Lamata, Ana Beatriz Lopes de Sousa Jabbour   +2 more
wiley   +1 more source

Regional Community Building in Hard Times: Communal and Functional Filtering at EU Borders During the COVID‐19 Pandemic

JCMS: Journal of Common Market Studies, EarlyView.
Abstract Pandemics are times of closure. States typically restrict the entry of persons to protect their national communities from external health hazards. In this regard, the COVID‐19 pandemic presented the European Union (EU) with a severe challenge. We ask to what extent the border policies of EU member states during the pandemic supported regional ...
Christian Freudlsperger, Jana Lipps, Frank Schimmelfennig   +2 more
wiley   +1 more source

The Political Legitimacy of Multilevel Crisis Governance: The EU's Recovery and Resilience Facility

JCMS: Journal of Common Market Studies, EarlyView.
Abstract European‐wide crises have required extraordinary responses from the EU and its member states that affected its governance and legal framework as well as its legitimacy. The recent COVID‐19 pandemic spread across borders and involved multiple levels of government to mitigate its socio‐economic impact and facilitate a swift recovery.
Marius Guderjan, Mario Kölling
wiley   +1 more source