Results 171 to 180 of about 251,976 (299)

The Impact of Disclosure on Diversity: Evidence From the Canada Business Corporations Act

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We examine the impact of a 2020 “comply‐or‐explain” disclosure mandate implemented in Canada. This regulation imposed the first disclosure mandate extending beyond gender diversity to include racial diversity. Using federally registered public firms as a treatment group and provincially registered public firms as a control group, we establish ...
Thomas Bourveau   +2 more
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

The correlation between sanction adjustments and drunk‐driving violations and related outcomes in Taiwan: A nationwide interrupted time series analysis

open access: yesAddiction, EarlyView.
Abstract Background and aims Drunk‐driving accounts for a significant portion of traffic crashes in Taiwan. From 2008 to 2013, both the Taiwan Legislative Yuan and the federal administrative agencies collaborated to increase drunk‐driving penalties.
Ling‐Wei Kuo   +9 more
wiley   +1 more source

From politics to economics: The investigation of the determinants of local administrative hierarchy in the Tang–Song transition

open access: yesAsia‐Pacific Economic History Review, Volume 65, Issue 1, Page 39-78, March 2025.
Abstract This study collects original data to examine the determinants of classification criteria of county hierarchy and its rank variations during the Tang–Song period. The results reveal that the county hierarchy was affected by both economic and political situations, with more emphasis on politics in Tang and economics in Song.
Nan Li, Heqi Cai
wiley   +1 more source

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