Results 181 to 190 of about 4,890,497 (355)

Climate Risk and Tax Avoidance of Climate‐Sensitive Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper studies corporate tax behavior under increasing risks related to climate change. Using observations for China's listed firms in climate‐sensitive sectors from 2000 to 2020, our results highlight that tax avoidance has been employed to hedge climate change risks for climate‐sensitive firms, whereas we do not find climate risk‐induced
Hanmin Dong, Lin Zhang
wiley   +1 more source

Risk Perception and Risk Communication: Multi‐Actor Perspectives on Pretrial Decision‐Making

open access: yesBehavioral Sciences &the Law, EarlyView.
ABSTRACT As jurisdictions across the United States implement pretrial risk assessments to advance pretrial reform, there has been a limited research focus on factors affecting risk assessment‐guided decision‐making. To advance this work, this study examined: (1) differences in perceptions of risk and utility of risk assessment information by criminal ...
Ashley E. Rodriguez   +2 more
wiley   +1 more source

The Role of Objective Financial Situation and Psychological Outlook in the Relationship Between Personal Life Shocks and Financial Well‐Being

open access: yesJournal of Consumer Behaviour, Volume 24, Issue 2, Page 632-654, March 2025.
ABSTRACT Existing research examines the relationship between personal life shocks and financial well‐being primarily through the lens of objective markers of the individual's financial situation (e.g., liquidity). Little attention has been paid to the relative roles of these objective markers and more intuitive or affect‐based factors in how an ...
Jordan Bell   +2 more
wiley   +1 more source

Local public goods, debt and migration [PDF]

open access: green, 2001
Christian Schultz, Tomas Sjöström
openalex   +1 more source

Strategies to Support Equity‐Driven Practices in Rural Colleges

open access: yesNew Directions for Community Colleges, EarlyView.
ABSTRACT Rural Community Colleges serve as community hubs for their regions and often times provide the only access to higher education for miles around. Like community colleges around the country, rural community colleges also provide access to Students of Color at greater rates than their 4‐year university peers. Yet, equity‐driven practices in rural
Pamela L. Eddy   +3 more
wiley   +1 more source

Macroeconomic Prospects for Public Finance Management Sustainability: An Econometric Approach for Debt in Central and Eastern European Countries

open access: yesCECCAR Business Review
This paper presents the evolution of the level of public debt in Central and Eastern European countries outside the Monetary Union and explores the sustainability of public debt through the analysis of socioeconomic and institutional factors.
Cecilia CIOCÎRLAN   +3 more
doaj   +1 more source

Corporate governance and the early disclosure of systematic risk

open access: yesCanadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, EarlyView.
Abstract Motivated by the need to understand firm characteristics associated with the disclosure of unexpected and unusual systematic risks, caused by events over which managers have little control, we examine the association between corporate governance and the early disclosure of such risks.
Abiodun S. Isiaka, Chima Mbagwu
wiley   +1 more source

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