Results 231 to 240 of about 76,628 (280)

When Technology Meets Turbulence: The Impact of Digital Transformation and Policy Uncertainty on Audit Opinions

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study investigates how Corporate Digital Transformation (CDT) influences audit opinions in Chinese A‐share‐listed non‐financial firms from 2011 to 2022, with a focus on the moderating role of Economic Policy Uncertainty (EPU). Results reveal an inverted U‐shaped relationship: moderate levels of CDT enhance audit outcomes through improved ...
He Min, Sultan Sikandar Mirza, Chengming Huang   +2 more
wiley   +1 more source

Green finance and environmental decentralization drive OECD low carbon transitions. [PDF]

Sci Rep
Habib Y, Abd Rahman NR, Hashmi SH, Ali M.   +3 more
europepmc   +1 more source

Optimizing Executive Cash Bonuses: The Nonlinear Impact of Executive Cash Bonuses and Strategic Fit

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study examines how aligning executive cash bonuses with firm strategic orientation influences firm performance. While prior research mainly focuses on stock‐based incentives and linear effects, we address critical gaps by analyzing cash bonuses and exploring nonlinear relationships using polynomial regression and response surface analysis.
Yao‐Tien Lee, Chun‐Chia Chang, Fang Yang, Beu Lee   +3 more
wiley   +1 more source

Does Fiscal Decentralization Promote Fiscal Discipline? [PDF]

Bilin Neyapti, Nida Cakir
core   +3 more sources

Children's psychological traits and educational performance: How schools and residential areas moderate how individual traits translate into academic outcomes

JCPP Advances, EarlyView.
Abstract Background The extent to which children's psychological traits influence their educational performance is thought to depend on the fit between the individual and their developmental context. However, this assumption has yet to be empirically tested on a population scale.
Qi Qin, Rosa Cheesman, Espen Moen Eilertsen, Eivind Ystrom   +3 more
wiley   +1 more source

Subnational life expectancy disparities in low and middle-income countries: measurement and determinants. [PDF]

Health Econ Rev
Kyriacou A, Miranda-Lescano R, Muinelo-Gallo L, Roca-Sagales O.   +3 more
europepmc   +1 more source

Do targeted intergovernmental fiscal transfers improve health outcomes? Evidence from Kenyan decentralization using the difference-in-differences technique. [PDF]

Health Res Policy Syst
Thapa BB, Rahman M, Were L, Wamai R, Galárraga O.   +4 more
europepmc   +1 more source

Between Practicality and Politics: Factors of Sub‐National Aid Allocation in Bosnia and Herzegovina

Journal of International Development, EarlyView.
ABSTRACT Bosnia and Herzegovina represents a unique case of aid recipient for its complex history and administrative and political divisions. Yet, little is known about how foreign aid is allocated to local recipients. This qualitative study uncovers factors shaping sub‐national aid allocation in Bosnia and Herzegovina, highlighting donors' and ...
Lenka Dušková, Simona Šafaříková, Eva Šerá Komlossyová, Aida Avdić, Boris Avdić, Tereza Nováková   +5 more
wiley   +1 more source

(De)centralized Water Futures: Key Dimensions of Infrastructure, Governance, and Operations. [PDF]

WIREs Water
Cooperman AD, Rempel JL, Adams EA, Cantor A, Fuerte MM, Osborne-Gowey J, Wilson NJ, Workman CL, Beresford M, Harris LM, Méndez-Barrientos LE, Shah SH, Wutich A, Stoler J.   +13 more
europepmc   +1 more source

When Does Top Management Team Diversity Matter in Large Organizations?

Journal of Organizational Behavior, EarlyView.
ABSTRACT Top management teams (TMTs) drive strategic leadership, but there is little clarity on when the composition of these upper echelons most impacts organization performance. Drawing from the categorization‐elaboration model, we study an 18‐year sample of approximately 4500 organizations and over 32 000 executives and find a positive relationship ...
Frances Fabian, James M. Plečnik, Shan Wang   +2 more
wiley   +1 more source