Results 91 to 100 of about 4,964 (228)
Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation
The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose +2 more
wiley +1 more source
Modern Slavery in Supply Chains: Accounting Perspectives, Evidence and Future Research
ABSTRACT There is an urgent need to examine how accounting can contribute to addressing modern slavery in supply chains. To achieve this, a review of the existing literature at the intersection of accounting and modern slavery is essential. This article presents a review of accounting research on modern slavery in supply chains.
Suraiyah Akbar +3 more
wiley +1 more source
ABSTRACT Young people transitioning from out‐of‐home care, also known as care leavers, are globally recognised as a vulnerable group. There is a scarcity of literature on leaving care across the Global South, including Asia. The authors examined policies and practices from the grey literature to gain insights from broader literature beyond peer ...
Rangga Radityaputra +2 more
wiley +1 more source
ABSTRACT Mental privacy is a growing concern as neurotechnologies and digital mental health tools collect and process sensitive brain‐related data. In South Africa, cultural and religious diversity adds complexity to protecting mental privacy, with traditional healing practices, communal decision‐making, and spiritual beliefs influencing mental health ...
Marietjie Botes +4 more
wiley +1 more source
The objective of this research is to examine the impact of Islamic insurance funds' asset allocation, which includes mudharabah deposits, sovereign sukuk, corporate sukuk, and Islamic mutual funds, on the asset growth of Islamic insurance funds in ...
Ulviya Tafitri, Thuba Jazil
doaj +1 more source
Creative‐class dynamics, technological evolution and growth
Abstract This paper investigates the impact of creativity on technological advancement, long‐term economic development, and social welfare, where creativity is determined endogenously through interactions within social networks. The analysis shows that an economy remains stagnant, exhibiting neither networking nor long‐term growth, when the size of the
Torben Klarl
wiley +1 more source
Unpacking the relationship between co‐creation and brand equity: A multi‐study approach
Abstract Whilst some studies have shown that co‐creation positively influences brand equity, others have found only marginal or even negative effects, and several failure cases of co‐creation have been reported. To overcome the confusion generated by mixed findings, this paper unpacks the relationship between co‐creation and brand equity, considering ...
Stefan Markovic +4 more
wiley +1 more source
ABSTRACT Although there is extensive research on invisible work and its relation to labor market performance, understanding this phenomenon from the perspective of women in multiple hierarchical positions in the Middle East remains limited. This study integrates a situated intersectionality perspective with the literature on invisible work mechanisms ...
Maha Sabbah‐Karkabi, Amit Kaplan
wiley +1 more source
ABSTRACT This study examines how recurrent coastal flooding reshapes gendered vulnerabilities and capabilities in two communities in Pekalongan City, Indonesia. Drawing on in‐depth interviews, focus‐group discussions, and observations, the analysis applies an integrated framework of vulnerabilities and capabilities to investigate changes in livelihoods,
Isnan Fauzi +2 more
wiley +1 more source
Flexible Contract, Flexible Morale? Microcredit Design and Repayment Discipline
ABSTRACT Flexible repayment benefits borrowers, but practitioners fear increased moral hazard. Investigating their concerns requires disentangling repayment choices from repayment capacity, which is typically infeasible in field studies. We use a lab‐in‐the‐field experiment with 645 microcredit borrowers to cleanly identify the effect of repayment ...
Kristina Czura, Anett John, Lisa Spantig
wiley +1 more source

