Results 191 to 200 of about 6,288 (266)

Formal Institutions and Corporate Tax Disclosures: A Cross‐Country Analysis

Regulation &Governance, EarlyView.
ABSTRACT This study examines the impact of tax‐related formal institutions on corporate tax disclosures. Our theorizing, based on voluntary disclosure theory and institutional theory, highlights the cost–benefit analysis firms engage in to decide on corporate tax disclosures, where transparency enhances legitimacy but also entails risks like revealing ...
Reggy Hooghiemstra, Irene Burgers, Jos Offerein   +2 more
wiley   +1 more source

A Call for Broadening the Lens on Health Disparities. [PDF]

NAM Perspect
Yancy CW, Golden SH, Dzau VJ.
europepmc   +1 more source

Integrity for English Eyes Only? Evidence of Means‐Ends Decoupling in Brazilian Corporate Compliance

Regulation &Governance, EarlyView.
ABSTRACT This study investigates whether the consolidation of corporate compliance in Brazil after Law No. 12.846/2013 resulted in substantial gains in effectiveness or reinforced predominantly symbolic compliance patterns. The research uses administrative data from the National Registry of Substantiated Complaints between 2009 and 2024 and applies a ...
Marco Antonio Portugal
wiley   +1 more source

Billions Spent, Few Saved: Rethinking National Institutes of Health HEAL Initiative in Light of Dopaminergic Alternatives to the Opioid Trap. [PDF]

Int J Spine Surg
Lewandrowski KU, Blum K, Lorio MP, Schmidt SL, Alvim Fiorelli RK.   +4 more
europepmc   +1 more source

Hybridity of Accountability Logics in Voluntary Sustainability Governance: The Case of Commitment 2050

Regulation &Governance, EarlyView.
ABSTRACT Governance of sustainable development increasingly relies on voluntary standards and commitments, the credibility and effectiveness of which hinge on accountability—ensuring actors align with shared goals and follow through on them. However, voluntary initiatives operate outside traditional control structures and blend elements of state ...
Elina Vikstedt, Visa Penttilä, Olga Welinder, Jarmo Vakkuri   +3 more
wiley   +1 more source

Informal Firms' Adoption and Use of Mobile Money Under Uncertain Times: Evidence From Burkina Faso

Review of Development Economics, EarlyView.
ABSTRACT This paper investigates how uncertainty affects mobile money adoption and use by informal businesses. Despite the prevalence of the informal sector in developing countries and the recognized potential of mobile money for financial inclusion, empirical research on its adoption and usage among unregistered businesses is limited.
Serge Stéphane Ky, Clovis Rugemintwari
wiley   +1 more source

Redistribution and labor market inclusion

The Scandinavian Journal of Economics, EarlyView.
Abstract This paper incorporates labor market inactivity and long‐term unemployment into the framework of optimal redistributive taxation. We examine how a combination of education policy, public employment programs, unemployment benefits, and optimal income taxation can effectively address both redistributive goals and the persistent challenges of ...
Thomas Aronsson, Spencer Bastani, Khayyam Tayibov   +2 more
wiley   +1 more source

The Role of Medicare Alternative Payment Models in Supporting the Essential Features of Primary Care. [PDF]

J Am Board Fam Med
Hague EL, Ghosh A, Rich EC.
europepmc   +1 more source

Two Kinds of “Woke”? Psychometric Validation of the Critical Right Scale and Revised Critical Social Justice Attitudes Scale

Scandinavian Journal of Psychology, EarlyView.
ABSTRACT This study developed and validated the Critical Right Scale (CRS) to measure emerging critical right attitudes and revised the Critical Social Justice Attitudes Scale (CSJAS‐R), replicating its psychometric evaluation. A nationwide convenience sample of Finnish adults (n = 626) completed an online survey. Item screening used exploratory factor
Oskari Lahtinen
wiley   +1 more source