Results 191 to 200 of about 1,184,779 (307)

Aligning Transnational due Diligence: The EU Deforestation Regulation and Brazil's Fragmented Beef Governance

open access: yesGlobal Policy, EarlyView.
ABSTRACT Transnational due diligence regulations, such as the European Union Regulation on Deforestation‐Free Products (EUDR), are reshaping sustainability governance by transforming voluntary norms into binding global rules. Yet, their effectiveness depends on how well they align with domestic governance systems and on the power asymmetries that ...
John James Loomis   +2 more
wiley   +1 more source

Unveiling Corruption's Influence on Insider Trading: US Insights

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between state‐level political corruption and firm‐level insider trading in the United States. State corruption is proxied using Department of Justice court cases involving corrupt activities. The findings reveal a positive and statistically significant association between political corruption and insider ...
Ahmed Al‐Hadi   +3 more
wiley   +1 more source

Anti‐Takeover Provisions and Corporate Tax Avoidance

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine the impact of anti‐takeover provisions (ATPs) on corporate tax avoidance in firms listed on Chinese A‐share markets, using rule‐based textual analysis over 2009–2023. In the absence of a unified anti‐takeover statute in China, legal reforms since 2006 have expanded corporate bylaw autonomy, enabling managers to adopt charter‐based ...
Zhiying Hu   +3 more
wiley   +1 more source

Has Australia lost control of its tobacco and nicotine markets?

open access: yesAddiction, EarlyView.
Abstract Background Australia has adopted two policies that the World Health Organization (WHO) recommends as best practice for tobacco control: it has steeply increased tobacco taxes since 2010 and only allowed access to nicotine vapes for medical use.
Ron Borland   +4 more
wiley   +1 more source

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