Results 81 to 90 of about 2,315,868 (213)
A framework for the classification of accounts manipulations [PDF]
Accounts manipulations have been a matter of research, discussion and, even, controversy in several countries such as the United States, Canada, the United Kingdom, Australia and France. The objective of this paper is to elaborate a general framework for
BRETON, Gaetan, STOLOWY, Herve
core
The Power to Change: Conceptualising Systemic Change Towards Sustainability in Business Networks
Sustainable Development, EarlyView.ABSTRACT Sustainability advancement requires systemic changes in business networks of interconnected firms. Given the rapid need and complexity of instigating such transitions, the power to influence the networked actors emerges as a central concept.
Eini Haaja +4 more
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT Understanding whether the interaction between economic activity and forest ecosystems manifests as conflict or synergy is central to designing effective, sustainable development policies. Although the environmental Kuznets curve framework is frequently utilized to explain this relationship, its analytical scope remains limited, as it ...
Umut Uzar, Kemal Eyuboglu
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT Water sustainability has become a critical challenge within the sustainable development agenda, particularly under increasing climate risks and resource pressures. Despite its central role in Sustainable Development Goal 6 (SDG 6), existing studies largely adopt fragmented and linear approaches, overlooking the interconnected and nonlinear ...
Busra Agan Celik
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT By the mid‐21st century, the global economic system had not yet fully solved the problem of hunger. Therefore, achieving SDG 2 (Zero Hunger), one of the UN's Sustainable Development Goals (SDGs), is crucial. This study therefore aims to examine the factors that may lead to hunger in seven selected Asian countries (Afghanistan, Bangladesh ...
Ali Çelik +3 more
wiley +1 more source
Deferred Tax Positions and Incentives for Corporate Behavior around Corporate Tax Changes
, 2010 A firm's deferred tax position can affect its incentives to lobby for or against tax reform, as well as how the firm is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.
Rao, Nirupama +5 more
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Sustainable Development, EarlyView.ABSTRACT The current study examines the impact of economic growth, urbanization, trade openness, and energy consumption on climate change among four G7 countries: the United States of America (USA), the United Kingdom (UK), Japan, and Germany. For this, the Auto Regressive Distributed Lag (ARDL) model was used, and to assess the model's fitness ...
Arvind Goswami +3 more
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT When firms manipulate earnings, investors can be blindsided by sudden and severe share price falls. This paper examines whether stronger Environmental, Social, and Governance (ESG) performance helps reduce that risk. Using 4048 firm‐year observations from emerging economies, we test whether ESG performance weakens the harmful link between ...
Vaibhav Pandey +2 more
wiley +1 more source
Better on Average? Average Inflation Targeting With an Unclear Averaging Window
Southern Economic Journal, EarlyView.ABSTRACT Average inflation targeting (AIT) aims to stabilize inflation expectations by offsetting past deviations from target. However, ambiguity about the averaging window can complicate expectations formation and reduce policy effectiveness. This paper integrates AIT into a benchmark DSGE model, incorporating adaptive learning and a signal extraction
James Dean
wiley +1 more source