Results 181 to 190 of about 1,574 (261)

Global Policy Entrepreneurs as Agenda‐Keepers: The UN Secretary‐General's Climate Action During the COVID‐19 Crisis

open access: yesGlobal Policy, EarlyView.
ABSTRACT Crises tend to redirect political attention toward urgent relief efforts, often sidelining long‐term policy priorities. This article examines the role of agenda‐keepers—policy entrepreneurs who work to preserve attention to existing issues when crises threaten to displace them.
Luis Rivera‐Velez, Lucile Maertens
wiley   +1 more source

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri   +2 more
wiley   +1 more source

The law of AI knowledge distillation

open access: yesAmerican Business Law Journal, EarlyView.
Abstract Knowledge distillation—the practice of training a compact student model on the outputs of a larger teacher model—has emerged as the fastest‐growing technique for replicating and disseminating frontier artificial intelligence (AI) capabilities.
Taorui Guan
wiley   +1 more source

Investigating proxies for retail investor attention in financial markets

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 521-550, March 2025.
Abstract Investor attention influences financial markets but “depends on where you search” (Ben‐Rephael et al., The Review of Financial Studies, 2017, 30, 3009). We explore various retail investor attention proxies and their correlations with company characteristics and market reactions.
Daniel Cahill   +2 more
wiley   +1 more source

Education Reform using Common Career Selective Programme (CCSP) to Promote Education-for-All (EFA). [PDF]

open access: yesF1000Res
Agyemang F   +6 more
europepmc   +1 more source

EPA Enforcement Actions and Property Prices

open access: yesAccounting &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

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