Results 101 to 110 of about 263,891 (278)
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
Developments in Labour Law from a Comparative Perspective [PDF]
, 2015 The “Labour Law Education Society”, established in 2012, is one of the academic networks which were brought to life to study labour law from a comparative perspective. This monograph is a result of research made by LLES Members.
Florczak, Izabela +10 more
core
Accounting &Finance, EarlyView.ABSTRACT We compile a novel set of country benchmark sub‐samples representing advanced, emerging, large, and APAC countries to understand the impact of country‐ and company‐specific governance factors on ESG scores worldwide. We find that companies in advanced and large countries demonstrate the highest mean performance and the lowest greenwashing ...
Kim Kercher +3 more
wiley +1 more source
"Supervision of financial holding companies in Europe : the proposed EU directive on supplementary supervision of financial conglomerates" [PDF]
, 2002 On April 24, 2001 the European Commission presented a proposal for a Directive1 introducing supplementary supervision of financial conglomerates (the Proposed Directive). The Proposed Directive requires a closer coordination among supervisory authorities
Gruson, Michael
core
Asia‐Pacific Economic History Review, Volume 65, Issue 1, Page 131-159, March 2025.Abstract This study examines the adaptive market hypothesis in the prewar and wartime Japanese stock market using a new market capitalization‐weighted price index. First, we find that the degree of market efficiency varies over time and with major historical events. This implies that the hypothesis is supported in this market.
Kenichi Hirayama, Akihiko Noda
wiley +1 more source
Faith, gender and financial investment: Providence and Presbyterianism in Scotland and abroad
Asia‐Pacific Economic History Review, EarlyView.Abstract Mid‐nineteenth century fictional representations of misdirected investment by widows and clergy position them as ignorant in financial matters and hence pitiable. While scholars have recognised female agency in nineteenth century commerce, insufficient attention has been paid to religious belief in financial decision‐making.
Jennifer Jones, Susan Poole
wiley +1 more source
Annals of Public and Cooperative Economics, EarlyView.Abstract Many policymakers are unwilling, or think that it is infeasible, to perform comprehensive cost–benefit analysis (CBA) of programmes in social policy arenas. What principles actually underlie CBA? An understanding is necessary to assess whether other evaluation methods are close enough to CBA to provide useful information on social efficiency ...
Aidan R. Vining, Anthony E. Boardman
wiley +1 more source
Asia Pacific Viewpoint, EarlyView.ABSTRACT The COVID‐19 pandemic disproportionately affected international migrants worldwide. However, not all international migrants were uniformly impacted. While much of the literature has focused on the pandemic's effects on migrants relative to citizens, the impacts faced by different groups of migrants remain less understood.
Ramesh Sunam +3 more
wiley +1 more source
Sustainability in Healthcare: The Role of Digital Technologies for Improving Patient Engagement
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT Sustainability in healthcare is getting considerable research attention as systems worldwide tend to balance environmental, social, and economic factors. In this context, digital technologies have demonstrated significant potential to enhance engagement among different consumer groups across various industries.
Francesco Schiavone +4 more
wiley +1 more source