Results 111 to 120 of about 2,915 (259)

Use of Credit Cards by Orthopedic Surgeons: Evaluating the Pros and Cons. [PDF]

J Orthop Case Rep
Kale S, Bijlani N, Gehlot O, Shyam A.
europepmc   +1 more source

The Political Legitimacy of Multilevel Crisis Governance: The EU's Recovery and Resilience Facility

JCMS: Journal of Common Market Studies, EarlyView.
Abstract European‐wide crises have required extraordinary responses from the EU and its member states that affected its governance and legal framework as well as its legitimacy. The recent COVID‐19 pandemic spread across borders and involved multiple levels of government to mitigate its socio‐economic impact and facilitate a swift recovery.
Marius Guderjan, Mario Kölling
wiley   +1 more source

Customs fraud detection using a gradient boosting approach for joint classification and risk estimation. [PDF]

Sci Rep
Alwanin R, Ismail MMB, Bchir O.
europepmc   +1 more source

Corporate social (ir)responsibility and firm risk: The role of corporate governance

Journal of Financial Research, EarlyView.
Abstract We study how corporate governance moderates the relationship between corporate social responsibility (CSR), corporate social irresponsibility (CSI), and firm risk. We find that CSR reduces risk for firms with strong governance. In contrast, CSI increases firm risk more significantly for firms with stronger governance, suggesting that backlash ...
Craig Dunbar, Zhichuan Frank Li, Yaqi Shi   +2 more
wiley   +1 more source

Adverse commercial determinants of health in low- and middle-income countries: a public health challenge. [PDF]

Health Promot Int
Islam MM, De Lacy-Vawdon C, Gleeson D.
europepmc   +1 more source

Best Before? Expiring Central Bank Digital Currency and Loss Recovery

Journal of Money, Credit and Banking, EarlyView.
Abstract Physical cash enables payments in the absence of electricity or network coverage. Such offline payment functionality promotes the operational resilience and, particularly in developing countries, the accessibility of payments. Central banks are exploring issuing digital cash substitutes with similar offline payment functionality.
CHARLES M. KAHN, MAARTEN R.C. VAN OORDT, YU ZHU   +2 more
wiley   +1 more source

Predictive modeling of tax compliance risks: A comparative study of machine learning approaches. [PDF]

PLoS One
Yang L.
europepmc   +1 more source

(Dis)obeying the law: corporate tax morale in developing countries

Journal of Law and Society, EarlyView.
Abstract Ensuring high tax compliance is one of the key objectives of every tax system. Yet, while tax non‐compliance is known to be significant among small and medium‐sized enterprises (SMEs), the motivations underlying it remain surprisingly underexplored, particularly in the context of developing countries.
RITA DE LA FERIA, TU ANH TRAN
wiley   +1 more source

Linguistic mechanisms of knowledge-exchange in a dark-web money laundering forum. [PDF]

PLoS One
Chiang E.
europepmc   +1 more source

City Digitalization and Corporate Financial Fraud: An Information Asymmetry Perspective

Journal of Management Studies, EarlyView.
Abstract One pivotal driver of corporate financial fraud is the information asymmetry between cooperative executives and external stakeholders. We propose that city‐level digitalization can mitigate such information asymmetry and deter financial fraud of local firms.
Lu Shen, Kevin Zheng Zhou, Daokang Luo
wiley   +1 more source