Results 141 to 150 of about 358,195 (311)
Roman bronze helmets from the Republican period and the Early Principate in Slovenia
Arheološki Vestnik, 2018 Archaeological sites in Slovenia have yielded a number of Roman bronze helmets from the Late Republican and Early Imperial periods. More precisely, there are six (nearly) complete examples, several fragments of another helmet, five pieces of five ...
Janka Istenič
doaj
Climate Negotiations Under Scrutiny: Are UNFCCC COPs Up To the Challenge?
Global Policy, EarlyView.ABSTRACT The 1992 United Nations Framework Convention on Climate Change (UNFCCC) plays a crucial role in global efforts to tackle the climate crisis. At annual Conferences of the Parties (COPs) and intersessional meetings, the international community gathers to advance climate policy and action.
Franziska Petri, Jan Karlas
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT During the COVID‐19 pandemic, states imposed restrictions intended to slow the spread of the virus. We investigate whether states' reliance on consumption tax revenue, relative to other tax revenue sources, is associated with the duration of COVID‐19 mobility restrictions.
Nathan C. Goldman +2 more
wiley +1 more source
Unveiling Corruption's Influence on Insider Trading: US Insights
Accounting &Finance, EarlyView.ABSTRACT This study examines the relationship between state‐level political corruption and firm‐level insider trading in the United States. State corruption is proxied using Department of Justice court cases involving corrupt activities. The findings reveal a positive and statistically significant association between political corruption and insider ...
Ahmed Al‐Hadi +3 more
wiley +1 more source
Do Judges Make Regulatory Policy? An Empirical Investigation of Chevron [PDF]
In the last quarter-century, the Supreme Court has legitimated agency authority to interpret regulatory legislation, above all in Chevron U.S.A., Inc v Natural Resources Defense Council, Inc, the most-cited case in modern public law.
Miles, Thomas J., Sunstein, Cass R.
core +1 more source
Economic Freedom and Audit Fees: Evidence From the USA
Accounting &Finance, EarlyView.ABSTRACT We examine the association between US state‐level economic freedom and audit fees. We argue that economic freedom lowers clients' perceived business risk, thereby requiring reduced audit effort and exposing auditors to a lower probability of litigation risk, which enables auditors to charge lower audit fees to clients headquartered in states ...
Mahmud Hossain +3 more
wiley +1 more source
From Human Hands to Machine Minds: Financing AI‐Driven Entrepreneurship in Reward‐Based Crowdfunding
Accounting &Finance, EarlyView.ABSTRACT This study examines the effect of artificial intelligence (AI) adoption on financing performance in reward‐based crowdfunding. Using Kickstarter data from US projects, we find that AI projects have lower pledged amounts, receive fewer donations and attract fewer backers.
Zirui Song, Yihui Lan, Yuan George Shan
wiley +1 more source
EPA Enforcement Actions and Property Prices
Accounting &Finance, EarlyView.ABSTRACT This study examines the effects of Environmental Protection Agency (EPA) enforcement actions on property prices in the United States. Using data on EPA enforcement cases, we assess how investors and homeowners react to regulatory actions to curb environmental violations.
Van Le, My Nguyen, Anh Viet Pham
wiley +1 more source