Results 161 to 170 of about 15,122 (268)

Export Credit Agencies and the Privilege of Wealth in Global Value Chain Participation

Global Policy, EarlyView.
ABSTRACT Public export credit agencies (ECAs) facilitate global trade by offering insurance to protect against the risk of non‐payment, provided minimum local content was produced. With the rise of global value chains (GVCs), exports often contain limited national content, and some ECAs argue that ‘national interest’ is more important.
Michael Creighton, Helena Barnard, Matthew Sterne, Brendon Wolff‐Piggott   +3 more
wiley   +1 more source

Community preferences for 'mental health insurance coverage in Tehran using a discrete choice experiment. [PDF]

Cost Eff Resour Alloc
Talebianpour H, Daroudi R, Jaafaripooyan E, Sharafi E, Rahmani H.   +4 more
europepmc   +1 more source

Farm‐scale Natural Capital Accounting: Unlocking the potential of natural capital to support sustainable agriculture

Methods in Ecology and Evolution, EarlyView.
Abstract The demand for information about property‐scale natural capital is growing rapidly as producers and supply chains respond to opportunities and pressures to report environmental performance information. Natural Capital Accounting offers promise but agreed methods for farm‐scale accounts are currently lacking.
James Q. Radford, Alex C. Maisey, Frederick W. Rainsford, Grace Sutton, Daniel O'Brien, Rachel Lawrence, Imogen Semmler, Sue Ogilvy   +7 more
wiley   +1 more source

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

Abacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

Local and global mortality experience: A novel hierarchical model for regional mortality risk. [PDF]

PLoS One
Nalmpatian A, Heumann C, Alkaya L, Jackson W.   +3 more
europepmc   +1 more source

Does Investors’ Information‐acquisition Ability Affect IPO Underpricing? Evidence from a Quasi‐natural Experiment

Abacus, EarlyView.
Initial public offering (IPO) underpricing, driven by information asymmetry, is a prevalent and serious global phenomenon. In addition to the influence of information providers such as IPO firms, investors’ ability to acquire information may also significantly affect IPO underpricing.
Haipeng Yu, Xiaoke Cheng, Caiyue Ouyang, Wenxia Ge   +3 more
wiley   +1 more source

Consumer behavior and insurer plan offering with expanded premium subsidy in U. S. individual health insurance market. [PDF]

Front Public Health
Lei Y.
europepmc   +1 more source

The Impact of ESG Rating Divergence on Excess Cash Holdings: Evidence From China A‐Share Listed Firms

Accounting &Finance, EarlyView.
ABSTRACT This paper investigates the relationship between ESG rating divergence and corporate excess cash holdings, employing a sample of Chinese A‐share listed companies from 2015 to 2021. Our findings reveal a significant positive relationship between ESG rating divergence and firms' excess cash holdings, a conclusion robust to various sensitivity ...
Qun Cao, Siye Liang, Jingtong Wu, Tairan Kevin Huang   +3 more
wiley   +1 more source

Residents' Preferences for Inclusive Commercial Health Insurance: A Comparative Study of Discrete Choice Experiment and Best-Worst Scaling in Heilongjiang Province, China. [PDF]

Patient Prefer Adherence
Jia Y, Zhu X, Liu X, Gu W, Cao Y, Li H, Xu L, Leng L, Yu H, Zhai T, Huang W.   +10 more
europepmc   +1 more source

Measuring the time‐varying market efficiency in the prewar and wartime Japanese stock market, 1924–1943

Asia‐Pacific Economic History Review, Volume 65, Issue 1, Page 131-159, March 2025.
Abstract This study examines the adaptive market hypothesis in the prewar and wartime Japanese stock market using a new market capitalization‐weighted price index. First, we find that the degree of market efficiency varies over time and with major historical events. This implies that the hypothesis is supported in this market.
Kenichi Hirayama, Akihiko Noda
wiley   +1 more source