Results 231 to 240 of about 173,234 (305)

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

open access: yesAbacus, 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

Personalized lead exposure information and preventive behaviors in Ivory Coast: Insights from a pilot study. [PDF]

open access: yesPLoS One
Gille V   +8 more
europepmc   +1 more source

Does Investors’ Information‐acquisition Ability Affect IPO Underpricing? Evidence from a Quasi‐natural Experiment

open access: yesAbacus, EarlyView.
Initial public offering (IPO) underpricing, driven by information asymmetry, is a prevalent and serious global phenomenon. In addition to the influence of information providers such as IPO firms, investors’ ability to acquire information may also significantly affect IPO underpricing.
Haipeng Yu   +3 more
wiley   +1 more source

Do Global Reporting Initiative Reports Capture Planetary Boundaries‐related Information? An Empirical Investigation

open access: yesAbacus, EarlyView.
The Global Reporting Initiative (GRI) has become a widely adopted sustainability reporting framework. This study aims to examine whether GRI reports can, should, and do address planetary boundaries. To do so, the study develops a framework and method to assess the extent to which planetary boundaries‐related information is captured in firms’ GRI ...
Georgina Ge   +2 more
wiley   +1 more source

Public virtue, private ambition—Women owners of private hospitals in early twentieth‐century New Zealand

open access: yesAsia‐Pacific Economic History Review, EarlyView.
Abstract New Zealand's early‐twentieth‐century health service was a two‐tier system of state hospitals supported by an expanding network of over 300 private hospitals, almost exclusively owned by nurses and midwives. This article will show that this environment was created by a legislative framework introduced between 1901 and 1906, requiring nurses ...
Ann‐Marie Quinn
wiley   +1 more source

Private Land Ownership: Tax or Socialize?

open access: yesThe American Journal of Economics and Sociology, EarlyView.
ABSTRACT This study compares the land reform concepts of Henry George and Silvio Gesell, both of whom rejected private appropriation of land rent as unjust. While George proposed to “hollow out” private land ownership through a comprehensive land value tax, Gesell aimed at full socialization of land combined with lease auctions and compensation of ...
Dirk Loehr
wiley   +1 more source

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