Results 211 to 220 of about 251,590 (297)

Corporate Carbon Management System Quality and Voluntary Carbon Assurance: The Moderating Effect of Institutional Setting

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between voluntary carbon assurance (VCA) and carbon management system quality (CMSQ). Using a sample representing more than 40 countries over the period 2011–2018, we show empirically that firms with superior CMSQ tend to adopt VCA to show their commitment to a green transition to a decarbonised business ...
Jibriel Elsayih   +3 more
wiley   +1 more source

The Power of Professional Expertise: Unravelling the Boardroom Diversity Puzzle Through a Machine Learning Approach

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines how board expertise diversity influences firm performance using a novel machine learning approach to classify directors' professional backgrounds. Drawing on data from Spanish listed firms, we develop multidimensional expertise profiles that capture multiple skills held by each director.
Fernando Hernández‐Atienza   +4 more
wiley   +1 more source

Commercial treaties and political transformation in Sulu and Southeast Asian littorals, c. 1830–1840

open access: yesAsia‐Pacific Economic History Review, EarlyView.
Abstract This article re‐examines an economic treaty concluded between Spain and the Sulu Sultanate in 1836. Analysing the Tausug (Jawi) and Spanish treaty versions alongside archival sources from Spain, the Philippines, and England, it traces the impact of indigenous agency beyond the formal signatories on economic and political transformations ...
Eleonora Poggio   +2 more
wiley   +1 more source

From Welfare to Work: Prospects for Transition

open access: yesMaine Policy Review, 1994
John Dorrer
doaj  

Revising income eligibility for the national school lunch program: Evidence from indifference scales for households with children

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract The National School Lunch Program, the largest child nutrition initiative in the United States, provides free or reduced‐price lunches to low‐income children. However, the current eligibility criteria are based on household‐level metrics, potentially causing bias that does not adequately protect children in need.
Wanqi Liang   +3 more
wiley   +1 more source

Rural land rental markets in developing countries: Can survey design innovations improve land market participation statistics?

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract A longstanding puzzle in the African land rental market literature is the often‐observed discrepancy between the number of tenants (renters‐in) and the much smaller number of landlords (renters‐out) in survey data. If this discrepancy derives from systematic biases in survey data responses on rental market participation, then the existing body
Gashaw T. Abate   +3 more
wiley   +1 more source

The public agglomeration effect: Urban–rural divisions in government efficiency and political preferences

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Why and when do cities vote for the left? The emergence of the urban–rural divide in the United States in the 1930s is inconsistent with canonical theories of cleavages. This paper introduces an explanation: agglomeration effects. The provision of government services is more efficient in urban environments because of nonrivalries, economies of
Theo Serlin
wiley   +1 more source

Do tax havens affect the usage of share buybacks schemes?

open access: yesAnnals of Public and Cooperative Economics, EarlyView.
Abstract This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with more intense usage of share buybacks. I find that MNCs' more intensive tax haven subsidiary usage is positively associated with a higher buyback ratio, a higher level of free cash flow and a higher level of return on ...
Alessandro Chiari
wiley   +1 more source

Home - About - Disclaimer - Privacy