Results 181 to 190 of about 12,430,866 (251)

Lending Relationships Along Ownership Lines: Institutional Cross‐Ownership and Bank Loan Contracts Relations de prêt selon les structures de propriété : propriété croisée institutionnelle et contrats de prêt bancaire

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We find that banking relationships built through institutional cross‐ownership influence the granting of loans as well as loan contract terms. Firms that are newly added to institutional cross‐owners' portfolios are more likely to borrow from banks that previously issued loans to other firms within the same portfolio.
Zhiming Ma   +3 more
wiley   +1 more source

The law of AI knowledge distillation

open access: yesAmerican Business Law Journal, EarlyView.
Abstract Knowledge distillation—the practice of training a compact student model on the outputs of a larger teacher model—has emerged as the fastest‐growing technique for replicating and disseminating frontier artificial intelligence (AI) capabilities.
Taorui Guan
wiley   +1 more source

Climate Change Commitment: As Agency Theory Pertains to Engaging Supply Chains in Science‐Based Targets

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We explore how corporates working towards valid Science‐based Targets engage with their suppliers to collect Scope 3 emissions data. This is important to enable such corporates to reduce greenhouse gas emissions and achieve net‐zero by 2050. Utilising agency theory, we analyse 1402 responses from the 2021 CDP climate change survey.
Hang Pham, Binh Bui, Carolyn Cordery
wiley   +1 more source

Commercial treaties and political transformation in Sulu and Southeast Asian littorals, c. 1830–1840

open access: yesAsia‐Pacific Economic History Review, EarlyView.
Abstract This article re‐examines an economic treaty concluded between Spain and the Sulu Sultanate in 1836. Analysing the Tausug (Jawi) and Spanish treaty versions alongside archival sources from Spain, the Philippines, and England, it traces the impact of indigenous agency beyond the formal signatories on economic and political transformations ...
Eleonora Poggio   +2 more
wiley   +1 more source

Alcohol exclusion provisions and alcohol‐related insurance claim denials in the United States: A narrative review

open access: yesThe American Journal on Addictions, EarlyView.
Abstract Background and Objectives Alcohol exclusion provisions (AEPs) in the Uniform Accident and Sickness Policy Provision Law (UPPL) allow insurers to deny claims for alcohol‐related injuries. Although many states have repealed AEPs, some enacted explicit prohibitions on intoxication‐based claim denials while others did not.
Barış K. Yörük
wiley   +1 more source

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