Results 151 to 160 of about 160,756 (322)

Social Justice as a Catalyst for Ecumenical Engagement

open access: yesThe Ecumenical Review, EarlyView.
Abstract This article provides a comprehensive overview of the historical formation of the Federal Council of Churches of Christ in America (FCC), examining the social and political context in the United States that shaped its adoption of ecumenical practices focused on social justice.
Geneva Blackmer
wiley   +1 more source

The Role of ESG in Shaping the Impact of Financial Development on Banks' Performance

open access: yesEuropean Financial Management, EarlyView.
ABSTRACT This study investigates how financial development, divided into financial markets and financial institutions, affects banks' performance across 93 financially developed countries during the period between 2008 and 2023. The analysis highlights the role of environmental, social and governance readiness as core determinants that reshape ...
Noman Arshed   +4 more
wiley   +1 more source

Examining Latin America's Transition to a Circular Economy for Plastics. [PDF]

open access: yesEnviron Manage
Rodríguez-Meza LR   +2 more
europepmc   +1 more source

Financial Statement Readability and Firm Debt Choice

open access: yesFinancial Management, EarlyView.
ABSTRACT Examining more than 16,000 firm‐year observations in the United States, we provide novel evidence showing that higher financial statement readability leads to a decrease in information asymmetry and the need for external monitoring, thereby reducing the reliance on bank debt relative to public debt.
Wajih Abbassi   +3 more
wiley   +1 more source

A history of the tax package: The principles and issues underlying the community approach. [PDF]

open access: yes
This article presents an overview of the EU Tax Package, comprising the Code of Conduct for business taxation, the Directive on taxation of savings income and the Directive on taxation of interest and royalty payments.
Philippe Cattoir
core  

Cracking the Glass Ceiling: Women on Boards of Directors and Executive Boards and Their Impact on Financial Performance

open access: yesGender, Work &Organization, EarlyView.
ABSTRACT Women remain significantly underrepresented in positions on boards of directors in Brazil and worldwide. Accordingly, in this study, we conduct a longitudinal analysis of the progress of female participation on companies' boards of directors (BD) and executive boards (EB).
Claudia Emiko Yoshinaga   +2 more
wiley   +1 more source

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