Results 151 to 160 of about 119,625,383 (216)

Moderate is the New Black: Shifts and Intersections in Saudi Arabia's Domestic and Foreign Policy

open access: yesGlobal Policy, EarlyView.
ABSTRACT The Kingdom of Saudi Arabia (KSA) is undergoing a period of intense changes. Its current stage of transformation has been led by Prince Mohammed bin Salman (MbS) since 2015, seeking to turn the Kingdom into a story of successful governance and one of the leading powers in the Middle East. In hardly understood yet very consequential ways, KSA's
Javier Bordón   +1 more
wiley   +1 more source

Determinants of healthcare expenditures: evidence from Türkiye's healthcare system. [PDF]

open access: yesFront Public Health
Diğer H   +3 more
europepmc   +1 more source

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

Evaluation of a National Breast Cancer Screening Program in a Middle-Income Country: The Case of Kazakhstan. [PDF]

open access: yesInt J Environ Res Public Health
Semenova Y   +12 more
europepmc   +1 more source

Decision usefulness of SME financial statements in Sri Lanka

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon   +2 more
wiley   +1 more source

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun   +3 more
wiley   +1 more source

Development of AI competencies within the medical curriculum. [PDF]

open access: yesFront Med (Lausanne)
Morales-Cevallos MB   +5 more
europepmc   +1 more source

Green Banking: A Systematic Literature Review of Developed and Developing Countries

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Green banks attract private investment to green projects, facilitating affordable transitions to climate‐resilient economies. However, the existing literature remains fragmented, lacking cross‐country analyses connecting theory, policy design and institutional practice within a multi‐framework, especially regarding the roles of central banks ...
Nga Thi Phuong Luu   +3 more
wiley   +1 more source

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