Results 201 to 210 of about 315,498 (256)
Export Credit Agencies and the Privilege of Wealth in Global Value Chain Participation
Global Policy, EarlyView.ABSTRACT Public export credit agencies (ECAs) facilitate global trade by offering insurance to protect against the risk of non‐payment, provided minimum local content was produced. With the rise of global value chains (GVCs), exports often contain limited national content, and some ECAs argue that ‘national interest’ is more important.
Michael Creighton +3 more
wiley +1 more source
Justice Across Generations: Rethinking Reciprocity Under Conditions of Uncertainty
Global Policy, EarlyView.ABSTRACT This introduction investigates the role of justice as reciprocity in intergenerational settings. It argues that the growing prominence of intergenerational framing in contemporary policy agendas is best understood in light of distinct questions emerging within the normative debate on intergenerational justice.
Valentina Gentile, Fiammetta Sacconi
wiley +1 more source
How far on the road? The role of family medicine/general practice in 10 Central and Eastern European countries: A mixed-method study. [PDF]
Eur J Gen PractOleszczyk M +7 more
europepmc +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley +1 more source
Single-port robotic urology in Central Europe after regulatory approval: efficiency and reimbursement. [PDF]
Arch Med SciDrobot RB, Jobczyk MW.
europepmc +1 more source
Abacus, EarlyView.This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun +2 more
wiley +1 more source
Sustaining perioperative patient safety improvement: the relevance of patient safety policies and contextual factors in European healthcare systems. [PDF]
Int J Qual Health CareKristensen K +8 more
europepmc +1 more source
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