Results 191 to 200 of about 2,220,490 (384)

Earnings Quality and ESG Performance in Energy and Utilities: What Really Matters?

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT The paper investigates the controversial relationship between firms' earnings quality and environmental, social and governance (ESG) performance, focusing on the energy and utility sectors given their significant regulatory pressures, environmental impact, and capital‐intensive nature, which render ESG performance particularly important for ...
Antonios Persakis   +2 more
wiley   +1 more source

Land tenurial systems and the adoption of Mucuna planted fallow in the derived savannas of West Africa: [PDF]

open access: yes
In 1987, an improved resource management system that incorporates velvet bean (Mucuna pruriens var. utilis) to address soil fertility and weed (Imperata cylindrica) infestation was introduced to the small-scale farmers in a densely populated area of the ...
Houndékon, Victorin A.   +1 more
core  

The Big Five, Life Satisfaction, and Job Identity Development: A Longitudinal Study on the School‐to‐Work Transition

open access: yesJournal of Adolescence, EarlyView.
ABSTRACT Introduction The school‐to‐work transition presents a crucial period in young adults' identity development, during which the formation of a job identity becomes a key developmental task. However, job identity development during this transition and the individual traits that predict it remain unexplored. This study aimed to examine job identity
Kai Hatano   +6 more
wiley   +1 more source

Land Rights and Their Impacts on Agricultural Efficiency, Investments and Land Markets in Zimbabwe [PDF]

open access: yes
This paper summarizes results of case studies and panel group discussions carried out in Zimbabwe recently to find out the relationship between land rights and agricultural efficiency, investment and land markets in the smallholder agricultural sector ...
Mutema, Maxwell
core   +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

Nonfinancial Performance Metrics in Executive Pay and Corporate Risk‐Taking—Evidence From S&P 500 Firms

open access: yesJournal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study examines the implications of the use of nonfinancial performance metrics in executive compensation (hereafter, NFPM‐linked pay) on corporate risk‐taking and firm performance in subsequent periods. Using hand‐collected data on the performance metric choices of S&P 500 firms and a comprehensive set of proxies for corporate risk‐taking,
Wan‐Ting (Alexandra) Wu
wiley   +1 more source

How do practitioners characterize land tenure security? [PDF]

open access: gold, 2020
Yuta J. Masuda   +14 more
openalex   +1 more source

The Forgotten Property Rights: Restrictions on Land Use in Vietnam [PDF]

open access: yes
Studies of land property rights usually focus on tenure security and transfer rights. Rights to determine how to use the land are regularly ignored. However, in transition economies such as Vietnam and China, user rights are often limited.
Finn Tarp   +2 more
core  

Between Practicality and Politics: Factors of Sub‐National Aid Allocation in Bosnia and Herzegovina

open access: yesJournal of International Development, EarlyView.
ABSTRACT Bosnia and Herzegovina represents a unique case of aid recipient for its complex history and administrative and political divisions. Yet, little is known about how foreign aid is allocated to local recipients. This qualitative study uncovers factors shaping sub‐national aid allocation in Bosnia and Herzegovina, highlighting donors' and ...
Lenka Dušková   +5 more
wiley   +1 more source

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