Results 121 to 130 of about 16,081,777 (274)

The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection Access

open access: yesAbacus, EarlyView.
We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley   +1 more source

Comparing public service motivation within various Europe countries: do institutional environments make a difference?

open access: yes, 2008
Analisi comparata relativa a sei paesi europei sulla public service motivation e intesa ad evidenziare costanti e differenze alla luce dei diversi contesti ...
CERASE, FRANCESCO PAOLO
core  

Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation

open access: yesAbacus, EarlyView.
The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose   +2 more
wiley   +1 more source

Cross-Cultural Competence and Public Service Motivation of Police Officers in Davao Oriental, Philippines

open access: yesDavao Research Journal
The primary objective of this paper was to determine which domain of public service motivation (PSM) best influences the cross-cultural competence of police officers.
Felipe K Pagluntudan Jr.
doaj   +1 more source

Validação da escala de PSM - Public Service Motivation por meio de modelagem de equações estruturais [PDF]

open access: yes, 2015
BUIATTI, C. L. Validacao da escala de PSM – Public Service Motivation por meio de modelagem de equacoes estruturais. 2007. 156 f. Dissertacao (Mestrado) – Faculdade de Economia, Administracao e Contabilidade de Ribeirao Preto, Ribeirao Preto, 2007. The reasons that used to take people to seek job in the public sector were based, mainly, in the search ...
openaire   +1 more source

Corporate Carbon Management System Quality and Voluntary Carbon Assurance: The Moderating Effect of Institutional Setting

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between voluntary carbon assurance (VCA) and carbon management system quality (CMSQ). Using a sample representing more than 40 countries over the period 2011–2018, we show empirically that firms with superior CMSQ tend to adopt VCA to show their commitment to a green transition to a decarbonised business ...
Jibriel Elsayih   +3 more
wiley   +1 more source

Socially Responsible Investors and Corporate Resistance to Climate Disruptions: Agents of Change or Passive Participants?

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Climate change is a global challenge with far‐reaching implications for firms and capital markets. This study examines whether ownership by socially responsible investors (SRIs) enhances firms' resilience to climate shocks. Focusing on transition and physical climate risks, we analyse whether SRI ownership reduces firms' stock return ...
Alejandro J. Useche   +3 more
wiley   +1 more source

Sociodemographic Variations on Public Service Motivation among Health Professionals in Portugal: Insights Post-COVID-19 Pandemic

open access: yesAdministrative Sciences
The depletion of health professionals’ morale and motivation in the aftermath of the COVID-19 pandemic sparked an interest in understanding what drives workers to choose and remain motivated in the health sector.
Alexandre Fernandes   +2 more
doaj   +1 more source

The Value of Financial Advice and Portfolio Rebalancing for Retirement Savings

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Utilising a sample of over 55,000 retirement portfolio rebalances, we examine (i) who seeks financial advice prior to rebalancing, and (ii) compare portfolio outcomes between advised and self‐directed rebalances. We find that wealthier, older, and female members are more likely to receive financial advice prior to rebalancing, and that advice ...
Kirsten L. MacDonald   +3 more
wiley   +1 more source

Impact of socially responsible human resource management on job performance of public sector employees in Ho Chi Minh City

open access: yesTạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh
This research explores the influence of Socially Responsible Human Resource Management (SRHRM) on Job Performance (JP), and it examines the intermediary functions of Public Service Motivation (PSM) and Knowledge Sharing (KS) in this relationship.
Đoàn Bảo Sơn   +2 more
doaj   +1 more source

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