Results 141 to 150 of about 13,927 (261)

Realistic Representation, Dynamic Evolution and Determinants of Institutional Quality in China

open access: yesInternational Studies of Economics, EarlyView.
ABSTRACT The paper delves into the role of institutional quality in bolstering China's economic resilience post‐COVID‐19, CITIC‐Entropy. It divides institutions into basic and changeable categories, establishing an index system via the CITIC‐Entropy TOPSIS model.
Susu Wang, Qidi Zhang, Jing Fang
wiley   +1 more source

When Technology Meets Turbulence: The Impact of Digital Transformation and Policy Uncertainty on Audit Opinions

open access: yesJournal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study investigates how Corporate Digital Transformation (CDT) influences audit opinions in Chinese A‐share‐listed non‐financial firms from 2011 to 2022, with a focus on the moderating role of Economic Policy Uncertainty (EPU). Results reveal an inverted U‐shaped relationship: moderate levels of CDT enhance audit outcomes through improved ...
He Min   +2 more
wiley   +1 more source

Doubtful Receivables' Risk and Its Impact on Stock Returns

open access: yesJournal of Corporate Accounting &Finance, EarlyView.
ABSTRACT The current research proposes a previously unknown source of risk in relation to companies’ doubtful receivables. Higher relative doubtful receivables present a risk for companies' future cash flows. Hence, the article discusses an innovative risk measure associated with companies’ doubtful receivables.
Roi D. Taussig
wiley   +1 more source

Obesity in Brazil: 214 million reasons to act. [PDF]

open access: yesArch Endocrinol Metab
Halpern B, Melo ME.
europepmc   +1 more source

Major Cybersecurity Breaches: Shaping Corporate Cybersecurity Policies and Closing the Gaps

open access: yesJournal of Corporate Accounting &Finance, EarlyView.
ABSTRACT As digitalization accelerates, cybercrime has intensified in both scale and impact over the past two decades. This study aims to critically examine major cybersecurity events, assess them through the lens of routine activity theory, examine insight from three other established criminological and organizational theories, and address central ...
Laura K. Rickett, Deborah Smith
wiley   +1 more source

Ultra-processed foods and nutrition governance in Ecuador as a public health challenge. [PDF]

open access: yesLancet Reg Health Am
Mora-Domínguez J   +2 more
europepmc   +1 more source

Tourism, Democracy and Economic Growth in Africa

open access: yesJournal of International Development, EarlyView.
ABSTRACT While numerous studies have explored the determinants of economic growth, research on the impact of tourism and democracy on economic growth remains debated in both developed and developing countries. Furthermore, studies examining the moderating role of democracy in the tourism–economic growth relationship are particularly scarce.
Toyo A. M. Dossou   +3 more
wiley   +1 more source

Second‐Order Between‐Supplier Learning

open access: yesJournal of Operations Management, EarlyView.
ABSTRACT Substantial empirical evidence shows that suppliers in emerging economies can enhance their technological capabilities through direct learning from technologically advanced foreign competitors. However, suppliers in emerging markets may struggle to learn directly from knowledge about competitors’ products that are not widely available on the ...
Lisha Liu, Xianwei Shi, Guangzhi Shang
wiley   +1 more source

Reconstructing post‐crisis recovery in the hinterlands of Constantinople: A high‐resolution first‐millennium CE pollen record from Lake Yeniçağa (NW Türkiye)

open access: yesJournal of Quaternary Science, EarlyView.
ABSTRACT Facing a novel plague pandemic, military invasions, and political–economic transformations, societies of the eastern Roman (Byzantine) empire had to adapt to a variety of pressures and new ways of exploiting their natural environments during the mid‐1st millennium CE.
Cristiano Vignola   +7 more
wiley   +1 more source

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