Results 181 to 190 of about 7,244 (265)

Economic Freedom and Audit Fees: Evidence From the USA

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine the association between US state‐level economic freedom and audit fees. We argue that economic freedom lowers clients' perceived business risk, thereby requiring reduced audit effort and exposing auditors to a lower probability of litigation risk, which enables auditors to charge lower audit fees to clients headquartered in states ...
Mahmud Hossain   +3 more
wiley   +1 more source

Measuring the time‐varying market efficiency in the prewar and wartime Japanese stock market, 1924–1943

open access: yesAsia‐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

Private Land Ownership: Tax or Socialize?

open access: yesThe American Journal of Economics and Sociology, EarlyView.
ABSTRACT This study compares the land reform concepts of Henry George and Silvio Gesell, both of whom rejected private appropriation of land rent as unjust. While George proposed to “hollow out” private land ownership through a comprehensive land value tax, Gesell aimed at full socialization of land combined with lease auctions and compensation of ...
Dirk Loehr
wiley   +1 more source

Strengthening supply chains for pathogen genomic surveillance in Asia. [PDF]

open access: yesBMJ Glob Health
Stona AC   +33 more
europepmc   +1 more source

Mitigating tough times? How material self‐interest influences citizens' welfare state behavior

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract It is a long‐standing view that citizens support the welfare state because it provides insurance against future income losses. However, existing studies have struggled to isolate the effect of future‐oriented material self‐interest from normative and political predispositions.
Matias Engdal Christensen
wiley   +1 more source

Strategies for Creating Tax-Based Sustainable Financial Resources in Iran's Health System: a Qualitative Study. [PDF]

open access: yesJ Prev Med Hyg
Taheri G   +5 more
europepmc   +1 more source

Argumentation strategies in party competition

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Political parties' rhetorical strategies play a crucial role in shaping public opinion and electoral outcomes. To gain insight into what kind of arguments parties present to the public, and under what conditions, we develop a model of argumentation where parties compete to persuade voters before engaging in platform competition.
Catherine Hafer   +2 more
wiley   +1 more source

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