Results 71 to 80 of about 181,016 (268)
Abacus, EarlyView.Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley +1 more source
Accounting &Finance, EarlyView.ABSTRACT We compile a novel set of country benchmark sub‐samples representing advanced, emerging, large, and APAC countries to understand the impact of country‐ and company‐specific governance factors on ESG scores worldwide. We find that companies in advanced and large countries demonstrate the highest mean performance and the lowest greenwashing ...
Kim Kercher +3 more
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
Annals of Public and Cooperative Economics, EarlyView.Abstract Many policymakers are unwilling, or think that it is infeasible, to perform comprehensive cost–benefit analysis (CBA) of programmes in social policy arenas. What principles actually underlie CBA? An understanding is necessary to assess whether other evaluation methods are close enough to CBA to provide useful information on social efficiency ...
Aidan R. Vining, Anthony E. Boardman
wiley +1 more source
Asia Pacific Viewpoint, EarlyView.ABSTRACT The COVID‐19 pandemic disproportionately affected international migrants worldwide. However, not all international migrants were uniformly impacted. While much of the literature has focused on the pandemic's effects on migrants relative to citizens, the impacts faced by different groups of migrants remain less understood.
Ramesh Sunam +3 more
wiley +1 more source
Property and Tort in Nuclear Law Today [PDF]
, 1977 Legal regimes regulating the exploitation of atomic energy follow three patterns. The pattern adopted in a particular country depends upon its social and governmental structure.
Dobishinski, William +1 more
core +2 more sources
Sustainability in Healthcare: The Role of Digital Technologies for Improving Patient Engagement
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT Sustainability in healthcare is getting considerable research attention as systems worldwide tend to balance environmental, social, and economic factors. In this context, digital technologies have demonstrated significant potential to enhance engagement among different consumer groups across various industries.
Francesco Schiavone +4 more
wiley +1 more source
British Journal of Industrial Relations, EarlyView.ABSTRACT The debate on whether national industrial relations (IR) are experiencing convergence is a long‐standing one. Recently, scholars argue that we are witnessing a neoliberal convergence of national IR, understood as an increase in employers’ discretion.
Vincenzo Maccarrone
wiley +1 more source
Doing Business in Argentina [PDF]
, 2004 [Excerpt] Foreign investors enjoy the same rights and undertake the same duties as domestic investors when investing in financial or productive activities.
Baker & McKenzie
core +1 more source
Child &Family Social Work, EarlyView.ABSTRACT The paper explores the experiences of professionals who support unaccompanied refugee adolescents in the Netherlands as they transition to adulthood. This study highlights a crucial yet understudied period for these young people, many of whom arrive at the age of 16 or older and have only a short period of time to become self‐sufficient before
L. N. Hacquebord +3 more
wiley +1 more source