Results 221 to 230 of about 29,133 (309)

The Impact of Financial Reporting Mandates on Labor Unions

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Labor unions in the United States are subject to financial reporting mandates. This study examines how these mandates affect unions and their members. Using several regulation‐based empirical designs, we document that more granular reporting requirements adversely affect unions' election outcomes.
QINGKAI DONG, ANTHONY LE
wiley   +1 more source

Lifestyle Medicine and Mitigating the Rising Cost of Healthcare. [PDF]

open access: yesAm J Lifestyle Med
Bettini R   +3 more
europepmc   +1 more source

Toronto's drug policy paradox: Harm reduction sites and drug police occurrences in Toronto neighborhoods (1992–2020)

open access: yesCriminology, EarlyView.
Abstract Discourse around drug policy presents a stark contrast between policing and harm reduction models, sparking debates on the state's regulatory versus protective role. Canada is an ideal case to study drug policy models due to its global recognition as a leader in harm reduction alongside continued reliance on policing of drugs.
Taylor Domingos
wiley   +1 more source

The Incidence of Coarse Certification: Evidence From the ENERGY STAR Program

open access: yesThe RAND Journal of Economics, EarlyView.
ABSTRACT A coarse certification provides simple but incomplete information. Its rationale is to help consumers trade off dimensions of quality that are complex and lack salience. In imperfectly competitive markets, it may induce excess bunching at the certification requirement, crowd out quality, and facilitate price discrimination. Who will ultimately
Sébastien Houde
wiley   +1 more source

The “Digital Turn” of Value Chain Due Diligence Regulation: How Technology Reconfigures Stakeholder Engagement

open access: yesGlobal 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

Commentary: The Canadian Accounting Hall of Fame—An Analysis of Early Inductees and Immanent Critique*,†

open access: yesAccounting 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

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

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