Results 111 to 120 of about 1,077 (295)

Are Unaudited Firms More Likely to Disregard Tax Payments Prior to Bankruptcy? Small‐Firm Evidence From Sweden

International Journal of Auditing, EarlyView.
ABSTRACT Proponents of mandatory auditing claim that auditing reduces the risk of tax evasion and that firms disregarding tax payments distort competition because they operate with lower costs than firms that meet their tax obligations. To investigate this, we analyse data from a credit reference agency to examine whether unaudited firms are more ...
Irina Alexeyeva, Peter Frii, Ann‐Sofie Henrikson, Annina H. Persson, Oscar Stålnacke, Stefan Sundgren   +5 more
wiley   +1 more source

Developing AI‐driven decision support for the proactive identification and evaluation of financially distressed companies by Belgian commercial courts

International Transactions in Operational Research, EarlyView.
Abstract The early identification and accurate evaluation of financially distressed companies by commercial courts is crucial for maintaining a healthy economic fabric. This enables timely support for struggling companies with recovery potential while also facilitating the swift winding up of those unlikely to recover.
Stijn Van Ruymbeke, Joke Baeck, Klaas Mulier, Thomas Demeester   +3 more
wiley   +1 more source

Digital Sovereignty and the EU's Identity Between Technological Innovation and European Values

JCMS: Journal of Common Market Studies, EarlyView.
Abstract The debate around ‘digital sovereignty’ identifies tensions rooted in the disparity between the EU's considerable economic and regulatory power in digital matters and its limited mandate and capabilities in foreign policy. Artificial intelligence (AI) is considered a strategic industry in Europe and abroad.
Paola Coletti, Cecilia Ducci, Francesco Niccolò Moro   +2 more
wiley   +1 more source

Out of Many, Many: Variation in East Central Europe Financial Governance Despite the EU's Single Market

JCMS: Journal of Common Market Studies, EarlyView.
Abstract Following the global financial crisis, European financial authorities introduced a host of new initiatives intended to advance market integration, improve the quality of bank oversight and enhance both economic stability and prospects for growth.
Dóra Piroska, Rachel A. Epstein
wiley   +1 more source

The (mis)use of fetal viability as the determinant of non-criminal abortion in the Netherlands and England and Wales. [PDF]

Med Law Rev, 2023
Halliday S, Romanis EC, de Proost L, Verweij EJ.   +3 more
europepmc   +1 more source

Regulating Uncharted Waters: The EU Platform Work Directive Between Uncertainty, Lobbyism and Politicisation

JCMS: Journal of Common Market Studies, EarlyView.
Abstract In 2024, the EU adopted a much‐debated directive on improving working conditions in platform work, which aims to facilitate the correct classification of people performing platform work and regulates the use of algorithmic management. The initiative attracted intense lobbying from digital platforms and trade unions, whilst dividing the member ...
Sven Schreurs
wiley   +1 more source

The EU's Digital Services Act: Not Walking the Talk

JCMS: Journal of Common Market Studies, EarlyView.
Abstract Is the European Union's (EU's) Digital Services Act (DSA) a bold reform of platform governance that needs to be scaled back? The EU's reputation for prioritising citizens' rights over companies' and market freedoms seems to suggest so. Recent criticism of EU digital policy from the United States is further fuelling this perception. However, an
Gerda Falkner
wiley   +1 more source

Economic policy uncertainty and international corporate leasing

Journal of Financial Research, EarlyView.
Abstract We examine the effect of economic policy uncertainty (EPU) on the corporate lease decision using an international sample of 19 countries. The use of operating leases increases when EPU is heightened. The documented leasing increase is more pronounced for financially constrained firms, firms facing greater operating volatility, or those that ...
Goutham Abotula, Douglas (DJ) Fairhurst, Yoonsoo Nam   +2 more
wiley   +1 more source

From Social Justice to Indigenous Peoples' Rights: Continuities and (Re)framings in Ejido Property Claims in Yucatán, Mexico

Journal of Agrarian Change, EarlyView.
ABSTRACT This article examines how long‐standing local conflicts concerning the nature of common property, the distribution of access and administrative rights associated with it, and more broadly the nature of the community and the forms of citizenship that organise its governance shape demands for justice regarding land transfers to outside investors
Eric Léonard, Kelly Redouté, María Gabriela Durán Valis   +2 more
wiley   +1 more source

“It Is Difficult to Investigate a Phenomenon That the Community Does Not Believe Exists” Sociological Research on Poverty in Hungary, 1960–2010

Sociology Lens, EarlyView.
ABSTRACT The study presents the history of poverty research in Hungary from the socialism of the 1960s to the post of regime‐change period, up to 2010. The decline of social research during the socialist period had a significant impact on the development of poverty research.
Ibolya Czibere
wiley   +1 more source