Results 171 to 180 of about 1,474 (256)

De‐Dollarization Is a Plausible Outcome of the New Washington Consensus

open access: yesGlobal Policy, EarlyView.
ABSTRACT A trend towards de‐dollarization of the global economy in which the US dollar ceases to be used as the world's reserve currency for international transactions confronts some of the existing structures of international economic law, built upon the rules set out by US‐led organizations like the WTO, the IMF, and the World Bank. This article will
David Collins
wiley   +1 more source

It's the Politics!—Global Trade Governance Beyond Technocracy

open access: yesGlobal Policy, EarlyView.
ABSTRACT The World Trade Organization (WTO) struggles to respond to the growing entanglement of trade and geopolitics. Drawing on existing scholarship and 20 in‐depth interviews with ambassadors and senior trade diplomats conducted in Geneva ahead of the 13th WTO Ministerial 2024, this article reveals a fundamental dilemma at the heart of contemporary ...
Nora Kürzdörfer
wiley   +1 more source

Regulatory Intermediation in Times of Crisis: The Impact of Independent Oversight on the Functioning of Professional Accounting Bodies Intermédiation réglementaire en temps de crise : incidence de la surveillance indépendante sur le fonctionnement des organismes comptables professionnels

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT The rise of independent oversight of the accounting profession has attracted considerable research attention. Much of this research has studied how professional accounting bodies and the Big 4 firms have shaped the mandate and capabilities of independent oversight bodies.
Brendan O'Dwyer   +2 more
wiley   +1 more source

Nurses' Experiences of Using Coercion in Forensic and Non-Forensic Settings: A Constant Comparative Analysis. [PDF]

open access: yesJ Psychiatr Ment Health Nurs
Paradis-Gagné E   +4 more
europepmc   +1 more source

The three‐step test in international copyright—a global framework for generative AI training

open access: yesAmerican Business Law Journal, EarlyView.
Abstract The training of generative artificial intelligence (genAI) models involves the processing of large datasets, which often include copyrighted materials, thereby raising questions of copyright infringement. These questions tend to center on whether such use constitutes fair use or falls under text and data mining (TDM) exceptions.
Nicola Lucchi   +2 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

Pricing ESG Risk—How National Sustainability Institutions and Firm CSR Shape Investor Responses

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine how investors respond to environmental, social and governance (ESG) incidents, and whether country‐level sustainability institutions and firm‐level corporate social responsibility (CSR) shape the magnitude of reaction. Using an event study of ESG incidents across 48 countries, we find that stronger national sustainability ...
Chloe C. Y. Ho   +2 more
wiley   +1 more source

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