Results 221 to 230 of about 305,281 (336)

Can Scope Make a Difference? Assessing the Reach of Due Diligence Laws in Supply Networks

open access: yesGlobal Policy, EarlyView.
ABSTRACT Human rights and environmental due diligence (HREDD) laws seek to make companies legally accountable for adverse social and environmental impacts across their supply chains. Although jurisdictionally bounded, these laws rest on the assumption that their influence can extend globally through supply networks.
Vera Săvulescu, Luc Fransen
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

Decision usefulness of SME financial statements in Sri Lanka

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon   +2 more
wiley   +1 more source

Factors associated with lower COVID-19 vaccine uptake among populations with a migration background in the Netherlands. [PDF]

open access: yesEpidemiol Infect
Smagge B   +6 more
europepmc   +1 more source

Corporate Carbon Management System Quality and Voluntary Carbon Assurance: The Moderating Effect of Institutional Setting

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between voluntary carbon assurance (VCA) and carbon management system quality (CMSQ). Using a sample representing more than 40 countries over the period 2011–2018, we show empirically that firms with superior CMSQ tend to adopt VCA to show their commitment to a green transition to a decarbonised business ...
Jibriel Elsayih   +3 more
wiley   +1 more source

Miss(ed) Representation? Gender, Policy Content, and Legislative Success in Australian Private Members' Bills

open access: yesAustralian Journal of Politics &History, EarlyView.
This paper examines the substantive representation of women in Australian legislative institutions by analysing private members' bills introduced at the state and federal levels from 1997 to 2022. While Australia has made considerable progress in gender equality, persistent sexism and misogyny challenge the substantive impact of increasing numbers of ...
Isabella Vacaflores, Elise Stephenson
wiley   +1 more source

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