Results 241 to 250 of about 56,885 (337)
Green Banking: A Systematic Literature Review of Developed and Developing Countries
Accounting &Finance, EarlyView.ABSTRACT Green banks attract private investment to green projects, facilitating affordable transitions to climate‐resilient economies. However, the existing literature remains fragmented, lacking cross‐country analyses connecting theory, policy design and institutional practice within a multi‐framework, especially regarding the roles of central banks ...
Nga Thi Phuong Luu +3 more
wiley +1 more source
Leave-nothing-behind strategy for calcified left main lesions: reality or wishful thinking? [PDF]
Postepy Kardiol InterwencyjnejKwiatkowski MP +5 more
europepmc +1 more source
Accounting &Finance, EarlyView.ABSTRACT The study examines whether and how Chief Executive Officer (CEO) tenure and gender diversity influence the quality of carbon reporting (QCR), an increasingly significant dimension of non‐financial reporting in the era of climate change risk.
Muhammad Nurul Houqe +2 more
wiley +1 more source
Application of vegetation restoration technology in ecological restoration of urban water pollution. [PDF]
BMC Plant BiolShi L, Xue T.
europepmc +1 more source
The Determinants of Auditor Communication and Its Consequences for Audit Effort
Accounting &Finance, EarlyView.ABSTRACT Auditing standards and academic literature highlight the importance of effective communication between auditors and those charged with governance. However, empirical evidence on its determinants and consequences remains limited. To address this gap, we use data from Korea, where auditor–audit committee communication is publicly disclosed, and ...
Eun Hye Jo +2 more
wiley +1 more source
Why did Putin invade Ukraine? A theory of degenerate autocracy
American Journal of Political Science, EarlyView.Abstract Many dictatorships end up with a series of disastrous decisions such as Hitler's attack on the Soviet Union or Saddam Hussein's aggression against Kuwait. Even if a certain policy choice is not ultimately fatal for the regime, such as Mao's Big Leap Forward or the Pol Pot's collectivization drive, they typically involve both a miscalculation ...
Georgy Egorov, Konstantin Sonin
wiley +1 more source
Win statistics applied to registry-based randomized clinical trials. [PDF]
TrialsRylance R +7 more
europepmc +1 more source
Caution Prudence Under Uncertainty: An Experimental Assessment Within IAS 37
Australian Accounting Review, EarlyView.ABSTRACT This study examines how professional accountants apply cautious prudence under conditions of uncertainty, with specific reference to IAS 37, a standard that introduces an asymmetrical approach to the recognition of contingent liabilities and contingent assets.
Alessandra Allini +3 more
wiley +1 more source
Under pressure: a critical view on stress-test protocols and cutoffs for anomalous aortic origin of a coronary artery evaluation. [PDF]
Eur Heart J Imaging Methods PractBigler MR, Stark AW, Räber L, Gräni C.
europepmc +1 more source