Formal Institutions and Corporate Tax Disclosures: A Cross‐Country Analysis
ABSTRACT This study examines the impact of tax‐related formal institutions on corporate tax disclosures. Our theorizing, based on voluntary disclosure theory and institutional theory, highlights the cost–benefit analysis firms engage in to decide on corporate tax disclosures, where transparency enhances legitimacy but also entails risks like revealing ...
Reggy Hooghiemstra +2 more
wiley +1 more source
One Health antimicrobial resistance modelling: from science to policy. [PDF]
Redman-White CJ +9 more
europepmc +1 more source
ABSTRACT This paper explores the European Union's Corporate Sustainability Due Diligence Directive (CS3D) in the context of ongoing debates on private and public governance of global value chains (GVCs). Conceptually, it draws on neo‐Gramscian perspectives to analyze how contestation and compromise between distinct stakeholders and dynamics of hegemony
Louise Curran +2 more
wiley +1 more source
From Donor to Discovery and Diagnosis: A Comprehensive 2026 Review of International Biobanking Guidelines Underpinning Molecular Pathology-Driven Cancer Diagnostics, with a Practical Roadmap for Establishing a New Biobank. [PDF]
Neamțu AA +6 more
europepmc +1 more source
Does the European Union ‘Rule the World’? Competition Law Diffusion to Singapore and Hong Kong
ABSTRACT This article examines why Singapore and Hong Kong adopted competition law by testing four diffusion mechanisms: coercion, competition, learning, and the Brussels Effect. Using structured process tracing and extensive archival evidence, it evaluates the distinct observable implications of each mechanism.
Yannis Karagiannis
wiley +1 more source
Cross-Sector Policies for Achieving Equitable Obesity Prevention and Food Security: A Review of Real-World Actions. [PDF]
Zorbas C +6 more
europepmc +1 more source
Generative AI adoption and barriers in the insurance industry
Abstract This study examines the adoption of Generative Artificial Intelligence (Gen AI) in the insurance industry through an institutional lens, drawing on semi‐structured interviews with 21 senior insurance professionals. While Gen AI offers significant potential for a data and text‐intensive industry, adoption remains cautious and uneven.
Aisling Owen +2 more
wiley +1 more source
Strengthening health technology assessment in Greece: industry-identified barriers and recommendations. [PDF]
George P, Eleftheria K, Kostas A.
europepmc +1 more source
Too Much Finance: Mechanisms That Harm Growth and Policy Implications
ABSTRACT The mechanisms for the financial sector to harm growth arise through short‐termism of financial markets. This leads to the misallocation of resources in the private sector, leading to financial crises and damage to growth. However, harm to growth comes not only from financial crises, but also from the failure of short‐termist financial markets
Arup Daripa +2 more
wiley +1 more source
The Spatial Paradox of Green Transition: New Quality Productive Forces, Technology Diffusion J-Curve, and Regional Carbon Intensification Effect. [PDF]
Cao D, Hao Y, Gui W.
europepmc +1 more source

