Results 171 to 180 of about 47,793 (193)

Coexistence of Accrual Accounting and Commitment‐Cash Budgeting: Evidence from European Union Agencies

open access: yesFinancial Accountability &Management, Volume 42, Issue 1, Page 36-48, February 2026.
ABSTRACT Many entities in the public sector reporting accounting information on an accrual basis continue to prepare budgets on a commitment‐cash basis. In this article, we analyze the effects of this coexistence in European Union agencies by empirically testing four propositions put forward in the existing literature.
Frans D. J. van Schaik
wiley   +1 more source

Portfolio Optimization for Pension Purposes: Literature Review

open access: yesJournal of Economic Surveys, Volume 40, Issue 1, Page 45-72, February 2026.
ABSTRACT This systematic review identifies persistent challenges and gaps in the literature on pension portfolio optimization models. We searched, selected, and critically analyzed 82 articles from three major academic databases published over the past decade to investigate the barriers to the effective implementation of these models.
Leonardo Moreira   +2 more
wiley   +1 more source

Understanding UK Productivity Using a Macroeconomic Lens

open access: yesJournal of Economic Surveys, Volume 40, Issue 1, Page 214-241, February 2026.
ABSTRACT We survey UK labor productivity over the long run, comparing it with other advanced economies, and focus on the sharp slowdown since the global financial crisis. Using a growth accounting framework, we highlight the primary role of total factor productivity (TFP), while noting that the contribution of capital shallowing is influenced by ...
Jagjit S. Chadha, Issam Samiri
wiley   +1 more source

Shared Pain, Common Purpose: How Shared Problem Status Drives Congressional Collaboration on Opioid Legislation

open access: yesLegislative Studies Quarterly, Volume 51, Issue 1, February 2026.
ABSTRACT Why do members of Congress collaborate on legislation in an era of intense partisan polarization? This paper argues that shared exposure to pressing, district‐level policy problems can motivate cross‐party collaboration, particularly in a policy area that cuts across traditional ideological divides. Focusing on the case of the opioid crisis, I
Robert J. McGrath
wiley   +1 more source

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