Results 181 to 190 of about 162,875 (255)

Justice Across Generations: Rethinking Reciprocity Under Conditions of Uncertainty

Global Policy, EarlyView.
ABSTRACT This introduction investigates the role of justice as reciprocity in intergenerational settings. It argues that the growing prominence of intergenerational framing in contemporary policy agendas is best understood in light of distinct questions emerging within the normative debate on intergenerational justice.
Valentina Gentile, Fiammetta Sacconi
wiley   +1 more source

The Relationship Between Financial Education in Young Adults and Financial Literacy: A Review of the Literature in Canada and the United States*

Accounting Perspectives, Volume 24, Issue 1, Page 47-78, March 2025.
ABSTRACT Professional accounting bodies in Canada and the United States, and throughout the world, have funded programs to improve financial literacy for many years. This ongoing interest stems from the expected benefits of improved financial behavior for individuals, society, and financial markets.
Folasade Adesina, Carla Carnaghan, James Smith   +2 more
wiley   +1 more source

Accounting for Expected Cost Savings and Synergy Gains: The Role of Lenders’ Risk Preferences Comptabilisation des économies de coûts et des gains de synergie attendus : le rôle des préférences des prêteurs en matière de risque

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines whether lenders' risk preferences explain the use of cost‐synergy adjustments in loan contracts. These adjustments represent an aggressive accounting choice that permits borrowers to add expected cost savings and synergy gains from mergers, acquisitions, and restructurings to contractual earnings. Using novel data from loan
Shushu Jiang
wiley   +1 more source

Broker and institutional investor short selling

Accounting &Finance, Volume 65, Issue 1, Page 621-645, March 2025.
Abstract Brokers have access to order‐flow data, which they can use to enhance their short‐selling returns. However, New Zealand brokers also have a fiduciary duty to place their clients' interests before their own. We compare the short‐selling returns and trading behaviours of brokers and institutional investors who predominantly focus on profit ...
Ben R. Marshall, Nhut H. Nguyen, Nuttawat Visaltanachoti, Jennifer Zhu   +3 more
wiley   +1 more source

Monetary Policy, Investor Sentiment and Stock Price Bubble: Evidence From China

Accounting &Finance, EarlyView.
ABSTRACT The empirical results indicate that an increase in interest rates may stimulate a significant and persistent stock price bubble, which is consistent with rational asset price bubble theory. This finding suggests that central banks should implement anti‐turbulent monetary policy with caution, since inappropriate tightening may unintentionally ...
Jiahao Gong, Haofan Qiang, Xiaojian Niu, Chante Jian Ding   +3 more
wiley   +1 more source

Low and no alcohol availability and sales in small retailers in Great Britain: A geographic longitudinal analysis from 2018 to 2022

Addiction, EarlyView.
Abstract Background and aims The United Kingdom Government is committed to reducing alcohol consumption through increasing the availability of alcohol‐free and low‐alcohol (No/Lo) drinks; however, little is known about whether these products are equally available across different types of neighbourhoods, which may have implications for inequalities in ...
Roberto Valiente, Helena Tunstall, Luke B. Wilson, Duncan Gillespie, Jamie Pearce, Niamh K. Shortt   +5 more
wiley   +1 more source

Cost‐effectiveness of in‐hospital motivational smoking cessation counselling and proactive referral to community‐based follow‐up

Addiction, EarlyView.
Abstract Background and aim In a randomised open‐label trial among hospitalised patients with atherosclerotic vascular disease, motivational smoking cessation counselling with proactive referral to community‐based follow‐up was more effective than brief cessation advice and written information, with 6‐month continuous abstinence rates of 49.5% vs. 24.5%
Karin Pleym, Ingrid Engebretsen, Elise Sverre, Toril Dammen, Einar Huseby, Mohpal Singh Kahlon, Marie Stugaard, Henrik Støvring, Ivar Sønbø Kristiansen, John Munkhaugen   +9 more
wiley   +1 more source

Preventing lower‐level gambling harms: Shifting from individual‐ to system‐frame approaches

Addiction, EarlyView.
Abstract Background Gambling‐related harm is not concentrated solely among individuals meeting criteria for problematic or disordered gambling. Tackling harm at a population level is essential to reducing the total burden of harm and preventing escalation to more severe harms.
Robert M. Heirene
wiley   +1 more source

Faith, gender and financial investment: Providence and Presbyterianism in Scotland and abroad

Asia‐Pacific Economic History Review, EarlyView.
Abstract Mid‐nineteenth century fictional representations of misdirected investment by widows and clergy position them as ignorant in financial matters and hence pitiable. While scholars have recognised female agency in nineteenth century commerce, insufficient attention has been paid to religious belief in financial decision‐making.
Jennifer Jones, Susan Poole
wiley   +1 more source

Public virtue, private ambition—Women owners of private hospitals in early twentieth‐century New Zealand

Asia‐Pacific Economic History Review, EarlyView.
Abstract New Zealand's early‐twentieth‐century health service was a two‐tier system of state hospitals supported by an expanding network of over 300 private hospitals, almost exclusively owned by nurses and midwives. This article will show that this environment was created by a legislative framework introduced between 1901 and 1906, requiring nurses ...
Ann‐Marie Quinn
wiley   +1 more source