Results 261 to 270 of about 286,357 (327)
Accounting &Finance, EarlyView.ABSTRACT Using textual analysis of clients' qualitative corporate risk factor disclosures (RFDs) from firms' 10‐K filings, we investigate how RFDs influence auditors' assessments of client business risk (CBR), as reflected in their pricing and reporting behaviour. We find that auditors charge clients who disclose more extensive RFDs approximately 5%–7%
Sarowar Hossain, Ryan Zihang Peng
wiley +1 more source
Village land governance: Compliance with village land-use planning in selected communities in Tanzania. [PDF]
HeliyonNyamhanga PJ, Malisa ET, Kabote SJ.
europepmc +1 more source
Sailing Through Setbacks—What Makes Personal Financial Resilience?
Accounting &Finance, EarlyView.ABSTRACT We investigate financial adaptation by young adults (18 to 40 years old) during a recent cost‐of‐living crisis in a developed economy. Interview, financial, demographic and psychographic data are brought together to shed new light on personal financial resilience, or the capacity to adapt to financial shocks.
Syed Shah +2 more
wiley +1 more source
Research on systemic risk of China's bank-asset bipartite network. [PDF]
HeliyonFan H, Hu C.
europepmc +1 more source
Addiction, Volume 120, Issue 4, Page 578-588, April 2025.Abstract Background and aim Although considerable progress has been made regarding the implementation of smoke‐free policies (SFPs), many people continue to be exposed to second‐hand smoke (SHS) in the home environment. The aim of this study was to conduct a systematic review on the association of SFPs in multi‐unit housing (MUH) with smoking behavior ...
Heike H. Garritsen +4 more
wiley +1 more source
Examining Associations Between Smoking Patterns and Employment Status Among a Nationally Representative Sample of U.S. Adults. [PDF]
AJPM FocusSerdarevic M +3 more
europepmc +1 more source
Farmers' pro‐social motivations and willingness‐to‐accept in markets with public goods
American Journal of Agricultural Economics, EarlyView.Abstract To explain how some farmers' decisions may diverge from profit‐maximization, we incorporate proactive social preferences for public goods in an expected utility framework, in addition to reactive risk preferences to uncertainty. We offer empirical evidence that proactive preferences influence farmers' decisions alongside reactive preferences ...
Jill Fitzsimmons +2 more
wiley +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract A longstanding puzzle in the African land rental market literature is the often‐observed discrepancy between the number of tenants (renters‐in) and the much smaller number of landlords (renters‐out) in survey data. If this discrepancy derives from systematic biases in survey data responses on rental market participation, then the existing body
Gashaw T. Abate +3 more
wiley +1 more source
Comparison of greenhouse gas emissions associated with the construction of timber, concrete, and steel check dams in Akita, Japan: An input-output analysis. [PDF]
PLoS OneHuzita T, Noda R.
europepmc +1 more source
Progress and Poverty: Walter Rodney's Legacy
The American Journal of Economics and Sociology, EarlyView.ABSTRACT The conventional view of human progress states that the more humanity makes progress, the less poverty is entrenched. But, global development is currently characterized by a persistent combination of economic progress and growing relative poverty. This endemic inequality has puzzled economists for years.
Franklin Obeng‐Odoom
wiley +1 more source