Results 201 to 210 of about 42,196 (305)

Western Balkans as the Frontline of Russian Hybrid Warfare

open access: yesGlobal Policy, EarlyView.
ABSTRACT Hybrid warfare (HW) scholarship acknowledges the phenomenon's contextual and temporal specificity, yet its dominant conceptual framing has generated a literature largely centred on identifying and categorising hybrid activities. This focus has left the contextual vulnerabilities that enable hybrid threats (HTs) and shape an adversary's ...
Vesna Bojicic‐Dzelilovic
wiley   +1 more source

Export Credit Agencies and the Privilege of Wealth in Global Value Chain Participation

open access: yesGlobal Policy, EarlyView.
ABSTRACT Public export credit agencies (ECAs) facilitate global trade by offering insurance to protect against the risk of non‐payment, provided minimum local content was produced. With the rise of global value chains (GVCs), exports often contain limited national content, and some ECAs argue that ‘national interest’ is more important.
Michael Creighton   +3 more
wiley   +1 more source

Does Sustainability Report Assurance Affect the Cost of Equity? The Role of Peer Behavior and Assurance Provider Characteristics La certification des rapports de durabilité a‐t‐elle une incidence sur le coût des capitaux propres? Rôle du comportement des pairs et des caractéristiques des certificateurs

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT We investigate the impact of sustainability report assurance and assurance provider characteristics (i.e., Big 4, statutory auditor, and industry specialist) on the cost of equity in a setting in which reporting is mandatory and assurance is voluntary.
Julian Kordisch, Reiner Quick
wiley   +1 more source

The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection Access

open access: yesAbacus, EarlyView.
We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
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

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