Results 91 to 100 of about 4,572 (235)
LAND OFFENSES: DISTINCTION BETWEEN CRIMINAL, ADMINISTRATIVE AND DISCIPLINARY LIABILITY
Scientific journal Criminal and Executive System: Yesterday. Today. TomorrowThe constitutional principles of a democratic and legal state guide the development of Ukraine in the direction of people’s rule and a legal state. Therefore, the subsystem of legal norms regulating homogeneous relations in the sphere of public and state maintenance of law and order acquires special importance for the materialization of formal and ...
V.P. Petkov, A.Yu. Komar
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International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates how the personal characteristics of finance ministers influence political budget cycles in Africa. Using a new dataset covering 300 finance ministers across 23 countries from 1980 to 2020, we find that political budget cycles primarily take the form of increased government consumption during election years.
Christine Olivia Strong
wiley +1 more source
ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies
International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang +4 more
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International Journal of Finance &Economics, EarlyView.ABSTRACT This study draws on framing theory to investigate how microfinance institutions (MFIs) strategically construct a vulnerability‐oriented organisational identity and how this framing influences their funding decisions during the pre‐campaign phase of prosocial crowdfunding.
Ana Paula Matias Gama +3 more
wiley +1 more source
Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty
International Journal of Finance &Economics, EarlyView.ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan +4 more
wiley +1 more source
Consequences of Discrimination at the Workplace
Acta Universitatis Danubius: Administratio, 2018 Nowadays, although work relationships should be based on the principle of equal treatment of employees, diversity at the workplace has led to an increase in employee inequality in treatment.
Adrian Cornel Petrean
doaj
What Explains International Interest Rate Co‐Movement?
Journal of Applied Econometrics, EarlyView.ABSTRACT The international co‐movement of interest rates reflects correlated business‐cycle fluctuations, largely driven by demand shocks. Monetary policy in advanced economies follows domestic mandates—inflation and the output gap—and does not respond to foreign policy shocks.
Annika Camehl, Gregor von Schweinitz
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Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This study investigates how Corporate Digital Transformation (CDT) influences audit opinions in Chinese A‐share‐listed non‐financial firms from 2011 to 2022, with a focus on the moderating role of Economic Policy Uncertainty (EPU). Results reveal an inverted U‐shaped relationship: moderate levels of CDT enhance audit outcomes through improved ...
He Min +2 more
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Auditor's Liability and Methods for its Limitation
Audit Financiar, 2018 The liability of the financial auditor has to be treated distinctively based on his relationship with the audited entity: internal auditor or external auditor.
doaj +1 more source
Shaping the Future of Radiography Education: Lessons From ChatGPT and Generative AI
Journal of Medical Radiation Sciences, EarlyView.ChatGPT can provide structured guidance, support self‐assessment and scaffold learning processes that bridge classroom knowledge and clinical expectations. However, AI must be embedded in ways that uphold the core principles of radiographic practice: accuracy, reflective judgment, ethical reasoning, empathy and patient‐centred care.
Minh T. Chau +5 more
wiley +1 more source