Results 231 to 240 of about 216,288 (309)

Integrating Hybrid Work in Organizations: A Strategic HRM Perspective to Pursue Vertical and Horizontal Alignment

Human Resource Management Journal, EarlyView.
ABSTRACT Technological advancements and, more recently, the COVID‐19 pandemic have accelerated the transition toward hybrid workplaces. Even though the design of appropriate HRM practices is recognized as an important factor in ensuring an effective transition toward hybrid work environments, existing research has offered limited insights into how ...
Sara Bonesso, Laura Cortellazzo, Giovanna Afeltra   +2 more
wiley   +1 more source

Community preferences for 'mental health insurance coverage in Tehran using a discrete choice experiment. [PDF]

Cost Eff Resour Alloc
Talebianpour H, Daroudi R, Jaafaripooyan E, Sharafi E, Rahmani H.   +4 more
europepmc   +1 more source

Does Sustainability Report Assurance Affect the Cost of Equity? The Role of Peer Behavior and Assurance Provider Characteristics La certification des rapports de durabilité a‐t‐elle une incidence sur le coût des capitaux propres? Rôle du comportement des pairs et des caractéristiques des certificateurs

Accounting Perspectives, EarlyView.
ABSTRACT We investigate the impact of sustainability report assurance and assurance provider characteristics (i.e., Big 4, statutory auditor, and industry specialist) on the cost of equity in a setting in which reporting is mandatory and assurance is voluntary.
Julian Kordisch, Reiner Quick
wiley   +1 more source

Historical trends in vitreoretinal care: The evolving landscape in North India. [PDF]

Indian J Ophthalmol
Nandhakumar OR, Khare G, Verma L, Sen S, Kohli P.   +4 more
europepmc   +1 more source

Debt Concentration and the Tax Sensitivity of Leverage Concentration de la dette et sensibilité fiscale du levier financier

Contemporary Accounting Research, EarlyView.
ABSTRACT A concentrated debt structure can facilitate creditor coordination, which reduces the financial distress cost in a liquidity default but also increases the risk of a strategic default. Debt concentration affects the sensitivity of leverage to tax through these two forces.
Xiaoli Hu, Yuehua Li, Oliver Zhen Li, Sha Pei   +3 more
wiley   +1 more source

Private health insurance in Gulf Cooperation Council countries: A scoping review. [PDF]

Health Policy Open
Reka H, van Kessel R, Mossialos E, Groot W, Pavlova M.   +4 more
europepmc   +1 more source

Does Financial Statement Comparability Reduce Differences in Sentiment‐induced Investor Trading Behaviour?

Abacus, EarlyView.
This study examines whether comparable financial information can mitigate differences between individual and institutional investors’ trading behaviour, particularly behaviour that is shaped by investor sentiment. The results indicate that the higher the comparability, the smaller the gap in trading behaviour driven by investor sentiment between ...
Eun Hye Jo, Jung Wha (Jenny) Lee
wiley   +1 more source

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

Abacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

How to Fix a Broken Health Care System: Pathways to Maximize Health and Well-being for All. [PDF]

Diabetes Care
Chin MH, Bruch JD, Grogan CM, Huang ES, Kandula NR, Kim DD, Peek ME, Pollack HA.   +7 more
europepmc   +1 more source

Iron Ore Pricing in China: Financialization Through a Marxist Lens

Abacus, EarlyView.
We offer a Marxist interpretation of financialization as we examine the Chinese market for iron ore and the shift in the pricing mechanism from an annual fixed price to an indexed price from 2010. Drawing upon Marx's theory of the circuit of capital, we illustrate an empirical case of financialization that results from the conflict between social ...
Xun Gong, Eagle Zhang, Corinne Cortese
wiley   +1 more source