Results 161 to 170 of about 1,787 (258)
Natural Resources Forum, EarlyView.ABSTRACT The 2030 Agenda for Sustainable Development aims to eradicate poverty, protect the environment, and promote prosperity through 17 Sustainable Development Goals (SDGs). Achieving these goals requires a multi‐sectoral approach. Maritime transportation, vital to the global economy, significantly contributes to several SDGs and plays a strategic ...
Cátia Sousa +3 more
wiley +1 more source
India, China and the China+1 Strategy: Trade, Investment and Policymaking in a Fragmented World
Global Policy, EarlyView.ABSTRACT COVID‐19 and geopolitical tensions have compelled global firms to diversify parts of their operations to other countries. Although India looks primed to gain from this ‘China+1’, the authors' research, including interviews with 50 executives, officials and experts across India, America, Europe and Singapore, paints a more cautious picture ...
P. S. Srinivas +2 more
wiley +1 more source
Accounting 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
Accounting &Finance, EarlyView.ABSTRACT This paper investigates the relationship between ESG rating divergence and corporate excess cash holdings, employing a sample of Chinese A‐share listed companies from 2015 to 2021. Our findings reveal a significant positive relationship between ESG rating divergence and firms' excess cash holdings, a conclusion robust to various sensitivity ...
Qun Cao +3 more
wiley +1 more source
Brand Capital and Leverage Adjustments
Accounting &Finance, EarlyView.ABSTRACT Using a sample of U.S. firm‐year observations, we document a positive association between brand capital and the speed of leverage adjustment. This relationship is stronger among firms that exhibit greater opacity in their information disclosure, weaker governance, and more rigid financial constraints.
Tongxia Li, Chun Lu, Lei Xu, Bo Yu
wiley +1 more source
Investor Sentiment and Crowdfunding Success: Evidence From Kickstarter
Accounting &Finance, EarlyView.ABSTRACT This study examines how investor sentiment affects fundraising in reward‐based crowdfunding markets. Using Spotify‐based music sentiment as a proxy for investor sentiment, we show that positive sentiment increases both pledged amounts and the number of backers.
Pu Zhao, Feng Chen
wiley +1 more source
Accounting &Finance, EarlyView.ABSTRACT Finance has long been part of Australian and New Zealand tertiary education, although its long‐term presence has been offset by significant changes within the business education landscape. Employing an online content analysis approach, we provide an in‐depth analysis of the various forms of undergraduate finance education currently delivered ...
Scott J. Niblock, Michael B. Charles
wiley +1 more source
Asia‐Pacific Economic History Review, Volume 65, Issue 1, Page 131-159, March 2025.Abstract This study examines the adaptive market hypothesis in the prewar and wartime Japanese stock market using a new market capitalization‐weighted price index. First, we find that the degree of market efficiency varies over time and with major historical events. This implies that the hypothesis is supported in this market.
Kenichi Hirayama, Akihiko Noda
wiley +1 more source
Terendak Military Cemetery: Bodies, Burials, and ‘Operation Bring Them Home'
Australian Journal of Politics &History, EarlyView.Terendak Military Cemetery occupies an unusual position in the history of Australian war cemeteries. Initially established to service the needs of the community at Terendak Garrison—the operational base for Commonwealth forces in Malaya during the early years of the Cold War—it became the official overseas burial site of Australian dead during the ...
Hannah Swaine, Kate Ariotti
wiley +1 more source
The Anthropocene and the End of Nuclear Disaster: Normalizing the Fukushima Nuclear Accident
American Anthropologist, EarlyView.ABSTRACT This article places the concept of disaster in critical dialogue with that of the Anthropocene, which introduces new imaginaries that negatively affect the governance of crises like nuclear accidents. I argue that tropes surrounding the Anthropocene can depict certain events as apocalyptic calamities while also portraying other events as mere “
Maxime Polleri
wiley +1 more source