Results 171 to 180 of about 30,405 (248)

Financial Climate‐Risk Measurement, Impact Funds, and Green Transitions

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Regulators are contemplating or mandating precise measurement of financial climate‐risk exposure to promote sustainable investments. We show that such mandates can be counterproductive in the presence of social funds that catalyze change by subsidizing the adoption of cleaner production technologies.
VOLKER LAUX, LUCAS MAHIEUX
wiley   +1 more source

The dynamics of criminal collaboration: Multiplex ties in mafia networks

open access: yesCriminology, EarlyView.
Abstract This study examines how social embeddedness and multiplex relationships shape criminal collaboration within organized crime networks. Drawing on data from three major investigations into the ‘Ndrangheta, we analyze how kinship, clan affiliation, leadership, and prior interactions influence participation in meetings and phone calls.
Francesco Calderoni   +2 more
wiley   +1 more source

CEO's Early‐life Experience of Disasters and Corporate Environmental Performance

open access: yesAbacus, EarlyView.
We investigate the nexus between the early‐life disaster experiences of chief executive officers (CEOs) and their firms’ environmental performance metrics. We hypothesize that first‐hand experience of the adversities of natural disasters in the formative years of a CEO can catalyze a transformation in their environmental cognizance and perspective ...
Shushu Liao   +2 more
wiley   +1 more source

Top Executives with Academic Work Experience, Stakeholder‐friendly Engagement, and Firm Value

open access: yesAbacus, EarlyView.
We study the role of top executives’ prior academic work experience in stakeholder‐oriented activities and related capital market benefits. Analyzing data from China, we demonstrate that firms managed by top executives with academic work experience have higher stakeholder‐friendly engagement scores than those without.
Zhe Li, Xinrui Liu
wiley   +1 more source

Curbing multinational digital tax avoidance with the general anti‐avoidance rule

open access: yesAmerican Business Law Journal, EarlyView.
Abstract Large multinational companies (MNCs) are increasingly leveraging the enormous value embedded in the global digital economy. This has resulted in numerous innovations; however, it has likewise resulted in the loss of billions of dollars in tax revenue to governments due to outdated laws that generally assume a brick‐and‐mortar economy and ...
Kathryn Kisska‐Schulze, Robert C. Bird
wiley   +1 more source

Compulsory voting increases men's turnout most

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Equal turnout fosters equal representation. As such, researchers have long sought to understand what causes gender differences in voter participation. I argue that compulsory voting increases men's turnout relative to that of women. This is because men are particularly receptive to external incentives, while women are more intrinsically ...
Shane P. Singh
wiley   +1 more source

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