Results 111 to 120 of about 111,787 (352)

Optimal auditing with scoring: theory and application to insurance fraud [PDF]

open access: yes
This article makes a bridge between the theory of optimal auditing and the scoring methodology in an asymmetric information setting. Our application is meant for insurance claims fraud, but it can be applied to many other activities that use the scoring ...
Dionne, Georges   +2 more
core   +1 more source

Eco‐Innovation: Drivers and Obstacles for Agriculture Firms in a Developing Country

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainable agriculture is becoming increasingly vital for food security and economic growth, particularly as the agricultural sector grapples with challenges posed by climate change. This study, grounded in the environmental innovation theory, resource‐based view, and dynamic capabilities approach, uses logistic and multinomial logistic ...
Nelyda Campos‐Requena   +4 more
wiley   +1 more source

Economic Conditions, Deterrence and Juvenile Crime: Evidence from Micro Data [PDF]

open access: yes
This is the first paper to test the economic model of crime for juveniles using micro data. It uses a nationally representative sample of 16,478 high school children surveyed in 1995.
Daniel I. Rees, H. Naci Mocan
core  

Between Calm and Passion for Organizational Authenticity: Seeking Efficiency Within the Financial–ESG Trade‐Off

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) is pivotal for firms and their stakeholders, highlighting the importance of organizational authenticity (OA) in mitigating information asymmetry between signalers and receivers, thereby enhancing effective communication of social strategies.
Jihun Choi, Young‐Kyu Kim, Taewoo Roh
wiley   +1 more source

How Useful Are Nuclear Weapons in Practice? Case-Study: The War in Ukraine

open access: yesJournal for Peace and Nuclear Disarmament
The debate about nuclear weapons has been based on abstract notions. The war in Ukraine is a fascinating case-study for testing these decades-old abstract theories.
Tom Sauer
doaj   +1 more source

Environmental Performance Drivers: A Political Cost Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We contribute to the business strategy and the environment literature by examining the effect of political cost pressures on corporate environmental performance in the context of United Kingdom‐listed firms. Drawing on a sample of non‐financial firms from the FTSE All‐Share Index over a period of 10 years (2013–2022), we construct novel ...
Kazi Abul Bashar Muhammad Afzal Hossain   +2 more
wiley   +1 more source

Public Opinion behind the Deterrence: An Evolutionary Game Theoretic Study of the Israeli Policy towards Lebanon [PDF]

open access: yes
Israel’s policies regarding Lebanon have been dependent on public opinion, which is very volatile. The citizens of Israel did not favor the occupation of the security zone in South Lebanon because of the Four Mothers movement, and it influenced the ...
Hamanaka, Shingo
core   +1 more source

Digital Technologies Disclosure and the Cost of Capital: The Mediating Role of Sustainability Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed   +2 more
wiley   +1 more source

MEDIATING ROLE OF TAX KNOWLEDGE ON THE RELATIONSHIP BETWEEN TAX COMPLEXITY, TAX AGENT, TAX AUDIT AND PETROLEUM PROFIT TAX EVASION: A CONCEPTUAL FRAMEWORK

open access: yesGusau Journal of Accounting and Finance, 2020
Low tax compliance as a result of tax evasion is gradually increasing in Nigerian oil and gas sector. In addressing this concern, this study proposed a framework to investigate the extent of tax evasion amongst oil and gas companies in Nigeria.
Abba Ya’u   +2 more
doaj  

State executions, deterrence, and the incidence of murder [PDF]

open access: yes
This study employs a panel of U.S. state-level data over the years 1978-1997 to estimate the deterrent effect of capital punishment. Particular attention is paid to problems of endogeneity bias arising from the non-random assignment of death penalty laws
Paul R. Zimmerman
core  

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