Results 131 to 140 of about 175,651 (277)

Between the Indian Ocean and the Gulf: Ceramics From Ḥattā Oasis in the Emirate of Dubai

open access: yesArabian Archaeology and Epigraphy, EarlyView.
ABSTRACT This study presents the ceramic finds from archaeological investigations conducted in 2024 at two settlements: ‘Islamic Village' and Suhaila 2, one of a number of mountain villages of the Late Islamic period within the Ḥattā Oasis: a high‐altitude exclave in the Emirate of Dubai. The sites are located on the northeastern slopes of Jabal Qallāt
Seth M. N. Priestman   +3 more
wiley   +1 more source

Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation

open access: yesAbacus, EarlyView.
The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose   +2 more
wiley   +1 more source

Socially Responsible Investors and Corporate Resistance to Climate Disruptions: Agents of Change or Passive Participants?

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Climate change is a global challenge with far‐reaching implications for firms and capital markets. This study examines whether ownership by socially responsible investors (SRIs) enhances firms' resilience to climate shocks. Focusing on transition and physical climate risks, we analyse whether SRI ownership reduces firms' stock return ...
Alejandro J. Useche   +3 more
wiley   +1 more source

The Effect of Modified Audit Opinion on Borrowing Cash Flow and Investment Cash Flow on Non-Financial Companies

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
This study aims to test and analyze the effect of modified audit opinion on borrowing cash flow and investment cash flow. Factors that affect borrowing cash flow and investment cash flow are modified audit opinions.
Mirna Dyah Praptitorini   +5 more
doaj  

Pricing ESG Risk—How National Sustainability Institutions and Firm CSR Shape Investor Responses

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine how investors respond to environmental, social and governance (ESG) incidents, and whether country‐level sustainability institutions and firm‐level corporate social responsibility (CSR) shape the magnitude of reaction. Using an event study of ESG incidents across 48 countries, we find that stronger national sustainability ...
Chloe C. Y. Ho   +2 more
wiley   +1 more source

Commercial treaties and political transformation in Sulu and Southeast Asian littorals, c. 1830–1840

open access: yesAsia‐Pacific Economic History Review, EarlyView.
Abstract This article re‐examines an economic treaty concluded between Spain and the Sulu Sultanate in 1836. Analysing the Tausug (Jawi) and Spanish treaty versions alongside archival sources from Spain, the Philippines, and England, it traces the impact of indigenous agency beyond the formal signatories on economic and political transformations ...
Eleonora Poggio   +2 more
wiley   +1 more source

Reciprocal Tariffs and Systemic Trade Losses: Evidence From Korea, Japan, and the EU

open access: yesAsia Pacific Viewpoint, EarlyView.
ABSTRACT The resurgence of U.S. protectionism, the proposal of universal reciprocal tariffs targeting major trading partners, poses systemic risks to global trade that existing bilateral analyses have not fully captured. This paper examines the economic consequences of U.S.
Noori Park, Chang Hwan Choi
wiley   +1 more source

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