Results 111 to 120 of about 15,588 (275)
Misconduct complaints and agents’ incentives: Evidence from housing transactions
Real Estate Economics, EarlyView.Abstract This article investigates the impact of misconduct complaints against agents on their self‐interested incentives and examines how agents attempt to shield themselves from the associated adverse effects on their reputations and career prospects.
Lawrence Kryzanowski, Yanting Wu
wiley +1 more source
Sanctions, National Security, and Free Speech
Global Policy, EarlyView.ABSTRACT A fundamental, but largely overlooked, aspect of the New Washington Consensus is the use of national security arguments to restrict speech and punish disfavored speakers. Although the United States has a longer history of using sanctions to restrict speech in the terrorism context, it has recently applied sanctions to restrict political speech,
Joshua Andresen
wiley +1 more source
Limited liability partnerships in Hong Kong: Challenges and conundrums [PDF]
, 2013 On 18th June 2010 the Legal Practitioners (Amendment) Bill was gazetted in the Hong Kong Legislative Council (LegCo). Over two years later, after much to-ing and fro-ing between the Government, the Hong Kong Law Society and LegCo members, the Bill was ...
Meggitt, G
core
Global Policy, EarlyView.ABSTRACT This article examines the “digital turn” in value chain due diligence, focusing on how emerging digital tools and technologies are reshaping the practice and politics of stakeholder engagement in transnational labor governance. As value chain legislation—most notably the EU Corporate Sustainability Due Diligence Directive (CSDDD)—extends ...
Klaas Hendrik Eller, Antoine Duval
wiley +1 more source
Accounting Perspectives, Volume 24, Issue 1, Page 251-274, March 2025.ABSTRACT The Canadian Accounting Hall of Fame (CAHF) has inducted 31 members during its first three years of operation, with the stated intent of establishing a critical mass of inductees “who have made significant contributions to the development of the Canadian accounting profession” and of creating “a curated biographical history of accounting in ...
Alan J. Richardson
wiley +1 more source
Accounting Perspectives, EarlyView.ABSTRACT We investigate the impact of sustainability report assurance and assurance provider characteristics (i.e., Big 4, statutory auditor, and industry specialist) on the cost of equity in a setting in which reporting is mandatory and assurance is voluntary.
Julian Kordisch, Reiner Quick
wiley +1 more source
Frontiers in ImmunologyBackground and objectiveLiquid-liquid phase separation (LLPS) plays an important role in the development of many tumors, including gastric cancer, but its prognostic value is unclear.
Xianhui Wen +5 more
doaj +1 more source
Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation
Abacus, EarlyView.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
Accounting &Finance, EarlyView.ABSTRACT Climate change is a global challenge with far‐reaching implications for firms and capital markets. This study examines whether ownership by socially responsible investors (SRIs) enhances firms' resilience to climate shocks. Focusing on transition and physical climate risks, we analyse whether SRI ownership reduces firms' stock return ...
Alejandro J. Useche +3 more
wiley +1 more source
The use of loan loss provisions for capital management, earnings management and signalling by Australian banks [PDF]
The objective of this study is to examine whether and to what extent Australian banks use loan loss provisions (LLPs) for capital management, earnings management and signalling.
Anandarajan , Asokan +2 more
core