Results 191 to 200 of about 535,274 (248)
The British Journal of Sociology, EarlyView.ABSTRACT In the last several years, disaster insurance programs around the world have experienced disruptions that many observers interpret to be a primary symptom of “climate crisis” (Bittle 2024). Governments have responded to these disruptions through disjointed and at times contradictory measures: they treat disasters, alternately, as “Acts of God”
Stephen J. Collier
wiley +1 more source
The impact of recreational cannabis legalization on youth: the Colorado experience. [PDF]
Eur Child Adolesc PsychiatryHinckley J +4 more
europepmc +1 more source
Economic Record, EarlyView.Humanitarian migrants are among the most vulnerable migrant groups, often facing significant integration challenges, particularly language barriers. In response, many developed countries have introduced language programs to support their settlement. This study uses an event study (staggered difference‐in‐differences) approach and data from Australia's ...
Bowen Wang, Tunye Qiu
wiley +1 more source
Statutory Inequality: The Logics of Monetary Sanctions in State Law. [PDF]
RSF, 2019 Friedman B, Pattillo M.
europepmc +1 more source
Strategic (Inconsistent) Disclosures and Sophisticated Investors: Evidence from Hedge Funds
Journal of Accounting Research, EarlyView.ABSTRACT Recent SEC regulations require that qualified hedge fund advisers provide their investors with narrative disclosures of their business and operations. We find that 40% of these disclosures omit or de‐emphasize information regarding advisers' operational and investment risks when compared to other sources of public information. Funds with such “
YICHANG LIU +2 more
wiley +1 more source
The Determinants of ESG Ratings: Rater Ownership Matters
Journal of Accounting Research, EarlyView.ABSTRACT We examine whether and how common ownership affects Environmental, Social, and Governance (ESG) ratings—an important research question given the increasing use of these ratings in investment decisions and corporate evaluations. We find that companies with major shareholders in common with the rating agency (“sister firms”) tend to receive ...
Dragon Yongjun Tang +2 more
wiley +1 more source
Lessons Learned from a Citywide Abandoned Housing Experiment. [PDF]
J Am Plann AssocMacDonald J +7 more
europepmc +1 more source
Family Matters: Exploring the Link Between Parental and Executive Financial Misconduct
Journal of Accounting Research, EarlyView.ABSTRACT Using a novel data set of misconduct records for Finnish CEOs and directors and their parents, we explore whether corporate executives’ financial misconduct is associated with similar behavior by their parents. Controlling for various other factors of executive financial misconduct, we find that executives are significantly more likely to ...
JENNI KALLUNKI +4 more
wiley +1 more source
The Effect of a Sunday Liquor-Sales Ban Repeal on Crime: A Triple-Difference Analysis. [PDF]
Alcohol Clin Exp Res, 2016 Han S, Branas CC, MacDonald JM.
europepmc +1 more source
Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes
Journal of Accounting Research, EarlyView.ABSTRACT Effective policymakers must balance the demands of formulating a corporate tax system that raises revenue and spurs economic activity (e.g., investment) while promoting a “level playing field” across firms. Balancing these tradeoffs has likely caused tax systems to become more complex over time, increasing firms’ difficulty in understanding ...
HARALD AMBERGER +2 more
wiley +1 more source