Results 141 to 150 of about 2,953 (253)

The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection Access

open access: yesAbacus, EarlyView.
We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley   +1 more source

The perspectives of teachers on barriers to optimum oral health: a qualitative study. [PDF]

open access: yesBMC Oral Health
Lawal FB   +4 more
europepmc   +1 more source

The strictest humanitarian : a discourse analysis of the Norwegian government’s foreign aid and asylum policy

open access: yes, 2018
During the autumn of 2015, Norway experienced a significant increased influx of migrants as a result of the war in Syria and instability in the region. The government were quick to ensure how Norway would take international responsibility by providing substantial financial contributions in the region, and also by accepting refugees to Norway ...
openaire   +1 more source

Corporate Carbon Management System Quality and Voluntary Carbon Assurance: The Moderating Effect of Institutional Setting

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between voluntary carbon assurance (VCA) and carbon management system quality (CMSQ). Using a sample representing more than 40 countries over the period 2011–2018, we show empirically that firms with superior CMSQ tend to adopt VCA to show their commitment to a green transition to a decarbonised business ...
Jibriel Elsayih   +3 more
wiley   +1 more source

Who Moves First? Price Discovery by Institutional and Retail Investors

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This paper uses 77 million Finnish trades, classified as foreign institutional or domestic retail, to examine the drivers of price discovery. The results show that foreign institutional investors dominate price discovery overall, including during the Global Financial Crisis. Their informational advantage is explained by buy‐ and sell‐initiated
Zheng Wu   +2 more
wiley   +1 more source

The Foreign Other and the Norwegian Self : a discourse analysis of the Norwegian media debate on prostitution policy from 2009 to 2013

open access: yes, 2015
This thesis is a discourse analysis of the Norwegian prostitution debates from 2009 to 2013. The study is conducted through text analyses of news articles presented in the three Norwegian national newspapers Dagbladet, Aftenposten and Klassekampen. By drawing on Lene Hansen’s framework presented in her work Security as Practice, the thesis focuses on ...
openaire   +1 more source

The Australian and New Zealand Dental Implant Registry: Regulatory Requirements and Registry Development

open access: yesAustralian Dental Journal, EarlyView.
ABSTRACT Background The Therapeutic Goods Administration is responsible for the Regulation of manufacture and supply of all medical devices including dental implants. Medically, the patient is given a ‘Patient Implant Card’ (PIC). It is recommended to monitor the performance of devices in an implant registry.
S. Soukoulis, S. Davis, A. Goss
wiley   +1 more source

Global Apparel Value Chain in the Post‐MFA Era: Exploring Bangladesh's Competitive Edge

open access: yesAsian-Pacific Economic Literature, EarlyView.
ABSTRACT This study revisits Bangladesh's competitive edge by examining patterns of global apparel trade during the post‐Multi‐Fibre Arrangement (MFA) era using a large bilateral panel of 27 leading apparel exporters trading with 163 destinations with coverage of 90% of the world apparel exports.
Abul Bashar Mohammed Fakhruzzaman
wiley   +1 more source

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