Results 61 to 70 of about 274,226 (262)
Journal of Accounting Research, EarlyView.ABSTRACT This paper studies how partisan alignment between city leaders and state governors shapes information processing and bond pricing in the municipal bond market. Using a novel data set on 1,045 U.S. cities from 2005 to 2019, we show that cities with the same political affiliation as the state governor face 9 basis points lower borrowing costs ...
RAMONA DAGOSTINO, ANYA NAKHMURINA
wiley +1 more source
New Frontiers in EU Trade Policy: Moving Beyond Conventional Trade Agreements
Global Policy, EarlyView.ABSTRACT As the rules‐based international trading system faces stagnation and increasing unilateralism, the European Union's trade policy must evolve beyond conventional free trade agreements (FTAs). This article examines recent trends in EU trade agreements, highlighting not only their expanded scope to include areas such as digital trade ...
Niall Moran
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT This paper examines how accounting and control practices constitute and distribute agency and responsibility for sustainability in global supply chains. Drawing on a field study in the fashion industry, we describe the sustainability control practices used by a major buyer firm vis‐à‐vis its suppliers and trace their evolution from a ...
Martin Messner +2 more
wiley +1 more source
Climate Ready Estuaries - COAST in Action: 2012 Projects from Maine and New Hampshire [PDF]
, 2012 In summer 2011 the US EPA’s Climate Ready Estuaries program awarded funds to the Casco Bay Estuary Partnership (CBEP) in Portland, Maine, and the Piscataqua Region Estuaries Partnership (PREP) in coastal New Hampshire, to further develop and use COAST ...
Hill, B. +5 more
core +1 more source
The effect of addback statutes on CEO compensation
Accounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil +3 more
wiley +1 more source
Role of Intermediaries in ODEP Youth Demonstration Programs [PDF]
, 2006 [Excerpt] All Office of Disability Employment Policy (ODEP) demonstration programs use aspects of an intermediary approach to connect organizations and agencies at all levels in meeting educational and employment goals on behalf of people with ...
Elinson, Lynn +2 more
core +1 more source
Annals: Series on Military Sciences, 2014 The paper is generous and full of political and security significances and also represents an issue of high interest, given the latest developments in the Euroatlantic Area in general, and in the wider Black Sea area in particular.
Eugen SITEANU, Benone ANDRONIC
openaire +1 more source
Addiction, EarlyView.Abstract Background and aims Oral nicotine pouches (ONPs) have seen a dramatic rise in sales since their introduction to the US market in 2016. We aimed to define the relationship between ONP prices and sales (e.g. price elasticity of demand) and determine how taxes on cigarettes and e‐cigarettes (ECs) impact ONP sales.
Yanyun He +7 more
wiley +1 more source
Using large language models to analyze political texts through natural language understanding
American Journal of Political Science, EarlyView.Abstract Large language models (LLMs) offer scalable alternatives to human experts when analyzing political texts for meaning, using natural language understanding (NLU). Qualitative NLU methods relying on human experts are severely limited by cost and scalability.
Kenneth Benoit +4 more
wiley +1 more source
Leading the Way?: Maine's Initial Experience in Expanding Coverage Through Dirigo Health Reforms [PDF]
, 2007 Examines interim indicators -- enrollment of the previously uninsured, responses from small firms and the working poor, and the impact on costs -- of Maine's progress in providing affordable health insurance through the Dirigo Health ...
Debra J. Lipson +2 more
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