Results 241 to 250 of about 3,608 (302)
A Framework for Evaluating Global AI Governance Initiatives
Global Policy, EarlyView.ABSTRACT Efforts to develop global governance initiatives for artificial intelligence (AI) have increased significantly in recent years. However, these initiatives have generally had a limited impact due to their vagueness, lack of authority and repetition.
Huw Roberts +2 more
wiley +1 more source
Le trumpisme est devenu en quelques semaines le modèle d’une nouvelle forme de pouvoir politique, une forme originale qui n’a pas de précédent dans l’histoire politique moderne. Si la fascination à l’égard du trumpisme s’inscrit dans un cadre institutionnel et une histoire politique qui ne sont pas ceux des États-Unis, elle vient néanmoins à la ...
openaire +1 more source
Universities as the Next Counterintelligence Battleground in Geopolitical Contests
Global Policy, EarlyView.ABSTRACT Globally, universities are increasingly becoming the target of foreign national security actors, engaging in espionage, sabotage, foreign interference and intellectual property theft. Despite that, there has been no examination of the utilisation of counterintelligence approaches by universities to the threats they face from the subordination ...
Brendan Walker‐Munro +1 more
wiley +1 more source
It's the Politics!—Global Trade Governance Beyond Technocracy
Global Policy, EarlyView.ABSTRACT The World Trade Organization (WTO) struggles to respond to the growing entanglement of trade and geopolitics. Drawing on existing scholarship and 20 in‐depth interviews with ambassadors and senior trade diplomats conducted in Geneva ahead of the 13th WTO Ministerial 2024, this article reveals a fundamental dilemma at the heart of contemporary ...
Nora Kürzdörfer
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT During the COVID‐19 pandemic, states imposed restrictions intended to slow the spread of the virus. We investigate whether states' reliance on consumption tax revenue, relative to other tax revenue sources, is associated with the duration of COVID‐19 mobility restrictions.
Nathan C. Goldman +2 more
wiley +1 more source
Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement
Accounting &Finance, EarlyView.ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun +3 more
wiley +1 more source
Accounting &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
Trade and FDI Policies in an Interdependent World: Lessons From East Asia
Asian Economic Policy Review, EarlyView.ABSTRACT In this article, we examine the spillover effects of trade and FDI policy changes on countries that are not directly involved—that is third markets. Specifically, we investigate this issue using two cases: anti‐dumping tariffs imposed on Chinese exports and China's relaxation of restrictions on inward FDI.
Cheng Chen, Zhang Chen, Chang Sun
wiley +1 more source