Results 151 to 160 of about 1,132 (246)

Partisanship, Deservingness, and the Attitudinal Policy Feedback Process for Social Policy

open access: yesPolicy Studies Journal, EarlyView.
ABSTRACT In an era of identity‐based partisan polarization, we examine whether social policies can still generate positive attitudinal feedback among beneficiaries. Drawing on nationally representative survey data, we demonstrate that partisanship conditions the policy feedback process through divergent perceptions of group deservingness.
Chris Faricy, Christopher Ellis
wiley   +1 more source

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

open access: yesRegulation &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   +2 more
wiley   +1 more source

Beyond Universal Cooperation: Domain‐Specific Mechanisms of Citizen Compliance Across Taxation, Health, and Environmental Regulation

open access: yesRegulation &Governance, EarlyView.
ABSTRACT This study challenges the assumption that cooperation mechanisms are uniform across policy domains by examining how trust and social norms influence personal commitment to cooperate (PCC) in taxation, public health, and environmental protection. Using data from 15 countries, we identify systematic differences that question universal regulatory
Michaela Assouline   +2 more
wiley   +1 more source

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

open access: yesRegulation &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   +3 more
wiley   +1 more source

Motivating Financial Companies Towards Compliance: The Effects of a Cooperative and Deterrent Regulatory Style in a Letter Experiment

open access: yesRegulation &Governance, EarlyView.
ABSTRACT The aim of this research was to examine the effects of a cooperative and deterrent style, portrayed through regulatory letters, on motivation and compliance. Study 1 examined a general sample (N = 492) in an online experiment, to assess motivation and compliance‐intentions. Study 2 focused on non‐compliant financial service providers (N = 2803)
Sarwesh R. Ishwardat   +3 more
wiley   +1 more source

Patients' views on a subsidy card model for gluten-free food access: a qualitative study. [PDF]

open access: yesBMC Health Serv Res
Sha'aban A   +9 more
europepmc   +1 more source

Applying risk management and insurance theory to higher education: The University of Illinois pandemic insurance policy

open access: yesRisk Management and Insurance Review, EarlyView.
Abstract Two colleges at the University of Illinois faced significant financial risk due to tuition revenue being concentrated among students from China and Hong Kong. In response, they designed and purchased a bespoke, multi‐year, dual‐trigger indemnity insurance policy covering tuition revenue losses from specified geopolitical and pandemic events, a
Jeffrey R. Brown   +2 more
wiley   +1 more source

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