Results 211 to 220 of about 369,130 (243)

Unprincipled Principals in the Accountability Chain: Autonomy and Political Control Within Tax Administration in a Developing Country Context

open access: yesFinancial Accountability &Management, EarlyView.
ABSTRACT SDG 16 emphasizes the need for accountable institutions, often based on the assumption that public officials are accountable to politicians, who in turn are accountable to citizens. However, in many developing countries, neopatrimonial governance can weaken this accountability chain, as politicians themselves may act as “unprincipled ...
Edidiong Bassey, Emer Mulligan
wiley   +1 more source

Students in global traumatic stress research: an opportunity for meaningful and equitable involvement. [PDF]

open access: yesEur J Psychotraumatol
Chabake SA   +9 more
europepmc   +1 more source

Dual‐Class Firms and Voluntary Disclosure of Earnings Guidance

open access: yesFinancial Management, EarlyView.
ABSTRACT This paper shows that dual‐class firms issue more quarterly management earnings guidance, particularly when the guidance contains negative news. This effect is driven by the fact that insiders in dual‐class firms maintain sufficient control to be isolated from market pressure and disciplinary outcomes following disclosure.
Arash Dayani
wiley   +1 more source

Loss of human life by suicide - lived experiences of suicide survivors and professionals. [PDF]

open access: yesInt J Qual Stud Health Well-being
Nilsson C   +3 more
europepmc   +1 more source

Long‐Term Institutional Investors and Executive Compensation

open access: yesFinancial Review, EarlyView.
ABSTRACT Standard agency theory views would suggest that long‐term investors will use long‐term CEO compensation to align incentives and promote long‐term value maximization. An alternative view is that long‐term investors—who are more able to bear the fixed costs associated with monitoring—will monitor more heavily than short‐term investors, reducing ...
T. Colin Campbell   +2 more
wiley   +1 more source

The hidden hazards of clay: a qualitative exploration of silica exposure and well-being in ceramic art studios. [PDF]

open access: yesInt J Qual Stud Health Well-being
Vicku C   +5 more
europepmc   +1 more source

Do Transparent Firms Generate Greener Ideas? ESG and Green Patents in China

open access: yesFinancial Review, EarlyView.
ABSTRACT Using Patent Application Data from the State Intellectual Property Office of China, we examine the relationship between ESG information disclosure and firms' environmental innovation, using more than 3500 listed firms. Methodologically, we develop a micro‐founded structural model, which maps directly to relevant empirical regressions.
Athanasios Andrikopoulos   +2 more
wiley   +1 more source

Religiosity and Debt Maturity: International Evidence

open access: yesFinancial Review, EarlyView.
ABSTRACT This paper examines the association between country‐level religiosity and corporate debt maturity. We develop competing predictions reflecting creditor‐ and borrower‐side channels through which religiosity may favor either shorter or longer maturity. Using 407,399 firm‐year observations from 56 countries and territories over 1996–2021, we find
Xingyu Chen   +4 more
wiley   +1 more source

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