Results 71 to 80 of about 68,103 (221)
Global Policy, EarlyView.ABSTRACT As far as international economic law (IEL) is concerned, the ‘Washington Consensus’ generally refers to the World Bank and the International Monetary Fund (IMF)'s development finance policies and tools. It covers their application to their clients and borrowers with the support of Western governments. This acceptation is of particular interest
Leïla Choukroune
wiley +1 more source
South Africa: The Ambiguities of a Middle Power
Global Policy, EarlyView.ABSTRACT South Africa represents an interesting species of a middle power. This derives from its inherited economic muscle as Africa's powerhouse and the liberation struggle against apartheid, both of which have shaped its democratic transition. The traditions of liberation and democracy, in turn, have profoundly influenced how South Africa has ...
Garth L. le Pere
wiley +1 more source
Toxic Lead Pigment Exports From Rich to Poor Countries
Global Policy, EarlyView.ABSTRACT Lead poisoning affects one in three children globally, with large but neglected impacts on health and education. One important source of exposure is the use of lead as a pigment in the form of lead chromates, in paints, plastics, and even food. Lead chromates are toxic and safe alternatives exist: Its continued use is effectively prohibited in
Rory Todd +2 more
wiley +1 more source
A Bibliometric Review of a Decade of Integrated Reporting Research*
Accounting Perspectives, EarlyView.ABSTRACT Understanding the current status and future directions of integrated reporting (IR) within today's voluntary reporting landscape is crucial for advancing accounting scholarship and practice. This study presents a comprehensive bibliometric review of IR research alongside content analysis to identify publication trends, research collaborations,
Ajanthan Alagathurai +3 more
wiley +1 more source
Abacus, 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
Turkey's Reform Effort Reconsidered, 1987-2004 [PDF]
This article aims to develop a coherent explanation of the impact of the EU on Turkey’s politics between 1987 (the year Turkey applied for EU membership) and 2004, providing a more profound analysis of Turkish political transformation within the ...
Kivanç Ulusoy
core
The politics of Istanbul's Ottoman heritage in the era of globalism [PDF]
, 2007 History is not merely about events which remind of the past, it is also about political struggles in the present. This is particularly so in contemporary cultural markets where 'history' is increasingly produced and disseminated in a host of ...
Oncu, Ayse, Öncü, Ayşe
core
Decision usefulness of SME financial statements in Sri Lanka
Accounting &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
An evaluation of indirect taxes in Turkey [PDF]
The share of indirect taxes in tax revenues, specifically consumption taxes, is quite high in Turkey when compared to other OECD economies. This emphasis on indirect taxes in Turkey, as well as other developing economies, is argued to emerge from the ...
Burcay Erus +2 more
core
Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement
Accounting &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