Results 31 to 40 of about 117 (95)

The Minimum Age of Criminal Responsibility Internationally—History, Systems and the Future

Criminal Behaviour and Mental Health, Volume 36, Issue 1, Page 21-32, February 2026.
ABSTRACT Background In most countries, a criminal conviction requires evidence that the individual committed the act and that they had the mental capacity to understand what they were doing and that it was wrong. Youth, as an indicator of brain development, is one factor affecting criminal capacity.
Enys Delmage, Philip Anderson, Aileen Blower, Aaron Brown, Mary Davoren, Sofia Enell, Ross Gibson, Ann Karina Henriksen, Diana Johns, Riittakerttu Kaltiala, Maria João Leote de Carvalho, Thimo Martijn van der Pol, Eva Mulder, Sanne Oostermeijer, Mirian S. Orlando, Fleur Souverein, Pamela Taylor, Florence Thibaut, Heidi Hales   +18 more
wiley   +1 more source

Portfolio Optimization for Pension Purposes: Literature Review

Journal of Economic Surveys, Volume 40, Issue 1, Page 45-72, February 2026.
ABSTRACT This systematic review identifies persistent challenges and gaps in the literature on pension portfolio optimization models. We searched, selected, and critically analyzed 82 articles from three major academic databases published over the past decade to investigate the barriers to the effective implementation of these models.
Leonardo Moreira, Igor Leão dos Santos, Pedro Henrique Gonzalez   +2 more
wiley   +1 more source

Corporate Governance and Sustainability Disclosure: Challenges and Opportunities for the Libyan Audit Bureau in the Oil Sector

Business Strategy and the Environment, Volume 35, Issue 1, Page 720-736, January 2026.
ABSTRACT This study identifies challenges faced by Libyan Audit Bureau (LAB) members in monitoring governance practices and sustainability disclosure in Libya's oil sector. Using quantitative data from 231 distributed questionnaires (88% response rate), the research reveals that LAB oversight remains in early stages due to persistent challenges ...
Albahlol Mohamed Alayat, Alhashmi Aboubaker Lasyoud, Ajab Khan, Irsyadillah Irsyadillah   +3 more
wiley   +1 more source

Green Loans and Firm Performance: Evidence on Signalling and Impact Investing Effects

European Financial Management, Volume 32, Issue 1, Page 288-312, January 2026.
ABSTRACT Green loans, costlier than sustainable bonds, are mainly used by smaller firms. This study examines 439 green loans issued to 299 nonfinancial firms during 2016–2023, assessing whether they signal environmental commitment or generate impact. Findings support both Signalling and Impact Investing theories.
Bao Trung Hoang, Nadia Benbouzid, Sushanta Mallick, Aleksandar Stojanovic   +3 more
wiley   +1 more source

Tribal Origin and Gender: Identity Work in Women's Entrepreneurial Journey in Saudi Arabia

Gender, Work &Organization, Volume 33, Issue 1, Page 41-58, January 2026.
ABSTRACT Women entrepreneurs in Saudi Arabia face significant challenges: legal, regulatory, social, and others related to the traditional family norms. Despite these constraints, many women succeed. Using a social constructionist feminist lens, we analyze the experiences of 27 women entrepreneurs in Saudi Arabia, focusing on their ethnic/tribal origin
Eidah Alzahrani, Jillian Gordon, Cristina Diaz‐Garcia, Sabina Keston‐Siebert   +3 more
wiley   +1 more source

Shariah compliance and earnings management in India: Insights on reporting transparency and financial stability

Modern Finance
The present study examines the impact of earnings management on financial stability and reporting transparency among Shariah and Shariah-non-compliant firms in India from 2008 to 2023. The Study uses Kothari and Roychodhury models to estimate earnings management proxies.
openaire   +2 more sources

Corporate Social Responsibility and Diversity Management in Islamic Banking: A Bibliometric and Content Analysis With a Western Comparative Perspective

Business Strategy &Development, Volume 8, Issue 4, December 2025.
ABSTRACT This study examines how Islamic banks conceptualize and implement diversity management within their broader frameworks of corporate responsibility and ethical governance. Drawing on a mixed bibliometric and content analysis of most capitalized Islamic banks, findings reveal a governance and risk‐based sustainability model that aligns with, yet
Valerio Brescia, Massimo Cane, Maura Campra   +2 more
wiley   +1 more source

The Tell‐Tale Tone: Negative Tone Disclosure and Tax Avoidance in MENA Banks

Managerial and Decision Economics, Volume 46, Issue 8, Page 4155-4169, December 2025.
ABSTRACT This study examines the relationship between negative reporting tone in annual reports and tax avoidance practices in a panel of 63 banks operating in seven Middle Eastern and North African (MENA) countries observed over the 2012–2022 period.
Naima Lassoued, Imen Khanchel, Mohamed Malek Belhoula   +2 more
wiley   +1 more source

What Sustains Wars: Will to Fight Versus Military Might

Annals of the New York Academy of Sciences, Volume 1554, Issue 1, Page 66-86, December 2025.
This essay examines how psychosocial forces shape will to fight through the Devoted Actor Framework (DAF). Devoted actors, bound by sacred, non‐negotiable ideals and fused group identities, pursue a quest for ontological significance that sustains conflict beyond material incentives.
Scott Atran
wiley   +1 more source

“Love conquers all?”: Women's narratives on polygyny as an internal critique of intersecting patriarchies

Feminist Anthropology, Volume 6, Issue 2, November 2025.
Abstract This article unveils how gender inequality and colonial dichotomy became visible in the practice of polygyny among Muslim‐Christian intermarried couples in the southern Philippines. Based on ethnographic research conducted in Iligan, it documents the lived experiences of Christian wives, Maranao Muslim women, and female Muslim converts.
Asuna Yoshizawa
wiley   +1 more source