Results 181 to 190 of about 15,559 (313)

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

Why Post‐COVID 19 Inflation in Europe Was a Monetary Phenomenon and What Policymakers Should Learn

open access: yesGlobal Policy, EarlyView.
ABSTRACT The post‐pandemic inflation surge in the Eurozone demonstrates that large‐scale monetary expansion is not neutral. Drawing on empirical evidence from a Vector autoregression (VAR) analysis, this commentary demonstrates that money supply growth became a dominant driver of inflation as temporary supply disruptions faded, eventually explaining ...
Daniel Rodríguez‐Asensio   +1 more
wiley   +1 more source

Intra-group and Inter-group Racial Disparities in Nonprofit Funding: Insights from Stratification Economics

open access: yes
Recent research has increasingly examined nonprofit funding disparities between White and Black, Indigenous and People of Color (BIPOC) communities, especially after the murder of George Floyd in 2020.
Deng, Shuyi
core  

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

Unionization, Ownership Status, and Direct Care Worker Turnover.

open access: yesJAMA Netw Open
Gusoff GM   +5 more
europepmc   +1 more source

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