Results 211 to 220 of about 529,393 (264)

Global Policy Entrepreneurs as Agenda‐Keepers: The UN Secretary‐General's Climate Action During the COVID‐19 Crisis

open access: yesGlobal Policy, EarlyView.
ABSTRACT Crises tend to redirect political attention toward urgent relief efforts, often sidelining long‐term policy priorities. This article examines the role of agenda‐keepers—policy entrepreneurs who work to preserve attention to existing issues when crises threaten to displace them.
Luis Rivera‐Velez, Lucile Maertens
wiley   +1 more source

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri   +2 more
wiley   +1 more source

Lending Relationships Along Ownership Lines: Institutional Cross‐Ownership and Bank Loan Contracts Relations de prêt selon les structures de propriété : propriété croisée institutionnelle et contrats de prêt bancaire

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We find that banking relationships built through institutional cross‐ownership influence the granting of loans as well as loan contract terms. Firms that are newly added to institutional cross‐owners' portfolios are more likely to borrow from banks that previously issued loans to other firms within the same portfolio.
Zhiming Ma   +3 more
wiley   +1 more source

Alloparenting the investment child: A reply to responses

open access: yes
The British Journal of Sociology, EarlyView.
Nina Bandelj
wiley   +1 more source

The Virtual Pivot: Adaptive Investor Relations in the Face of Disruption Le virage virtuel : le caractère adaptatif des relations avec les investisseurs face aux perturbations

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT The capacity of firms to communicate effectively with investors during periods of disruption is a critical but understudied dimension of corporate adaptability. The COVID‐19 pandemic offers a rare empirical setting to observe such adaptability: It eliminated in‐person investor events almost overnight, forcing firms to either withdraw from ...
Andrea K. Down   +2 more
wiley   +1 more source

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