Results 41 to 50 of about 413 (173)

How Due Diligence Transforms Private Sustainability Governance: The Case of the Global Organic Textile Standard

Global Policy, EarlyView.
ABSTRACT Growing awareness of social and environmental risks in global supply chains has driven a shift from voluntary corporate responsibility toward mandatory due diligence legislation. These emerging regulatory frameworks require businesses to identify, prevent, and mitigate adverse human rights and environmental impacts, thereby redefining the ...
Axel Marx, Kari Otteburn
wiley   +1 more source

Prosocial CEOs and Accounting Manipulation Le comportement prosocial des PDG et la manipulation comptable

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines the association between CEOs' prosocial tendency and their firms' likelihood of accounting manipulation. We measure CEOs' prosocial tendency based on their involvement with charitable organizations. We find that prosocial CEOs are less likely to engage in accounting manipulation, as proxied by material non‐reliance ...
Mei Feng, Weili Ge, Zhejia Ling, Wei Ting Loh   +3 more
wiley   +1 more source

Student profiles of change in formative assessment behaviour: Replication and evaluation for grade prediction

British Journal of Educational Technology, EarlyView.
Abstract As students learn and practice new skills in university courses, their behaviour can change in response to competing demands and increasing content complexity. However, most metrics used to evaluate study behaviour focus on the number or sequence of activities rather than on the change of behaviour.
Oleksandra Poquet, Jelena Jovanovic, Stephan Krusche   +2 more
wiley   +1 more source

Feasibility and Efficacy of Culturally Tailored Parenting Programme Delivered In‐Person vs. Zoom for Korean Americans: Towards Equitable Child Development

Child &Family Social Work, EarlyView.
ABSTRACT First‐generation Korean Americans face parenting challenges due to language and cultural differences, impacting children's development. We evaluated the culturally tailored Ottuki Parenting Program, comparing its efficacy in‐person versus via Zoom.
Sou Hyun Jang, Jaeeun Lee, Eunjung Kim, Rachel Lee, Younghee Cho, Claire Jungyoun Han, Joon Ho Yu, Sangho Kim, Jun Rim Park, Young Oak Choi, Jung‐A Chu, Sook Kyung Park   +11 more
wiley   +1 more source

Data, politics, and funding cause uncertainty for conservation practitioners

Conservation Science and Practice, EarlyView.
Our survey of Canadian conservation practitioners shows that while data uncertainty is a major challenge in decision‐making, both funding and political uncertainty are also significant challenges and are largely beyond the practitioners' control.
Courtney C. D. Robichaud, Christine Beaudoin, Tim Alamenciak, Jaimie G. Vincent, Steven J. Cooke, Vivian M. Nguyen, Richard Schuster, Nathan Young, Joseph R. Bennett   +8 more
wiley   +1 more source

Private money and money market integration: The role of payments infrastructure in nineteenth‐century Switzerland

The Economic History Review, EarlyView.
Abstract Using newly collected discount rate data for six Swiss cities from 1846 to 1893, we find no evidence of increasing integration during a 30‐year period of lightly regulated free banking. We attribute this to two structural issues: banks had incentives to ward off competitors by protecting their local monopolies or forming cartels, and there was
Daniel Kaufmann, Rebecca Stuart
wiley   +1 more source

Difference and the Liberation of Sufficient Reason

European Journal of Philosophy, EarlyView.
Abstract The Principle of Sufficient Reason (PSR) holds that every event and entity can be explained by a sufficient reason or cause. Philosophers have long struggled with the question of the PSR's compatibility with freedom, for if what occurs or exists follows necessarily from its sufficient reason then it seems it could not have been otherwise ...
Louis Matheou
wiley   +1 more source

Too good to be true? A systematic literature review about the ambivalent consequences and managerial challenges of purpose implementation

European Management Review, EarlyView.
Abstract Corporate purpose has rapidly gained prominence in management literature and is considered a highly influential concept in business, promising to enable businesses' transformative power. While most existing studies highlight the positive outcomes of incorporating purpose into organizational frameworks, some research highlights negative ...
Nicole Steller, Guido Möllering
wiley   +1 more source

Do Rivals' Trade Secret Protections Affect a Firm's Trade Credit? Evidence From the Inevitable Disclosure Doctrine

European Financial Management, EarlyView.
ABSTRACT Using the staggered adoption of the Inevitable Disclosure Doctrine (IDD) across U.S. states, this study examines whether legal protection of trade secrets granted to a firm's rivals affects the firm's trade credit when it is not similarly protected.
Yi Shi, Haiyan Jiang
wiley   +1 more source

From Audit to Prosecution: Institutional Collaboration as a Solution to Closing the Expectations Gap in Decentralized Governance

Financial Accountability &Management, EarlyView.
ABSTRACT A long‐standing topic of concern in the literature on governmental auditing is whether the aims of Supreme Audit Institutions (SAIs) or other central audit institutions should include detecting fraudulent use of public money. The balance of opinion has been against this proposition, largely for reasons of infeasibility.
Michael Barzelay, Sérgio N. Seabra
wiley   +1 more source