Results 191 to 200 of about 35,694 (306)

FINANCIALIZED GREEN STATE ENTREPRENEURIALISM AND THE URBANIZATION OF MOUNTAINS: Chongli’s Consumption‐based Territorial Business Model for the 2022 Beijing Winter Olympics

open access: yesInternational Journal of Urban and Regional Research, EarlyView.
Abstract This article develops the concept of a territorial business model (TBM) to renew the analysis of the production of the urban built environment beyond established urban cores. Based on the case of Chongli, a site for the 2022 Beijing Winter Olympics, this article provides a double decentering of the ways in which a mountain region was urbanized
Thierry Theurillat, Mengke Zhang
wiley   +1 more source

Real Effects of Subjectivity in Measuring Fair Values

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT This study examines how the subjectivity in measuring fair values of assets without readily observable market prices affects investment efficiency and shareholder value. When fair values are objective measures of asset value, they facilitate efficient investment decisions that align with shareholder interests.
VERENA BRAUN   +3 more
wiley   +1 more source

Clearing the Air: How Fine Particulate Matter Regulations Reshape Farmland Values in U.S. Corn and Soybean Regions

open access: yesJournal of Agricultural Economics, EarlyView.
ABSTRACT We investigate the impact of air quality regulations targeting fine particulate matter (PM2.5) on farmland values in corn and soybean producing counties in the United States over the period 1997–2022. Using self‐reported farmland value data from the Agricultural Census and county‐level pollution classifications provided by the Environmental ...
Cécile Couharde, Rémi Generoso
wiley   +1 more source

Rebuilding the Ladder? Contemporary Contests Over Industrial Policy

open access: yesGlobal Policy, EarlyView.
ABSTRACT Does the greater embrace of industrial policy globally signal the emergence of a New Washington Consensus? We show that the multiplication of industrial policies, while consequential, signals neither normalisation nor consensus. Rather, industrial policy is increasingly the object of contestation over norms and practices of state ...
Ilias Alami, Jack Taggart, Tom Chodor
wiley   +1 more source

Does AI Affect the Democratic Conduct of War? Analyzing US and Israeli Military AI Deployment

open access: yesGlobal Policy, EarlyView.
ABSTRACT This study examines how the use of decision‐support military Artificial Intelligence (AI) systems can affect the democratic conduct of warfare. AI can challenge the democratic conduct of warfare by introducing systemic risks such as reduced oversight, opacity, and automation bias.
Alessandra Russo
wiley   +1 more source

Unveiling Corruption's Influence on Insider Trading: US Insights

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between state‐level political corruption and firm‐level insider trading in the United States. State corruption is proxied using Department of Justice court cases involving corrupt activities. The findings reveal a positive and statistically significant association between political corruption and insider ...
Ahmed Al‐Hadi   +3 more
wiley   +1 more source

Economic Freedom and Audit Fees: Evidence From the USA

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine the association between US state‐level economic freedom and audit fees. We argue that economic freedom lowers clients' perceived business risk, thereby requiring reduced audit effort and exposing auditors to a lower probability of litigation risk, which enables auditors to charge lower audit fees to clients headquartered in states ...
Mahmud Hossain   +3 more
wiley   +1 more source

How Tether Depegging Affects Cryptocurrency Returns

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This paper examines the relationship between Tether depegging events and the returns of ten major cryptocurrencies from November 2017 to November 2024. We distinguish between upward and downward deviations from the Tether peg, identifying these events as threshold exceedances based on historical prices, using both constant parameter and ...
Sean Foley   +2 more
wiley   +1 more source

Between Cryptocurrencies' Risk and Crypto Environmental Attention: The Crypto Environment Attention Index and Volatility in the Cryptocurrencies Market Nexus

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT This study investigates the impact of environmental attention on cryptocurrency market volatility by introducing the Crypto Environmental Attention Index (CEAI), a new metric inspired by Wang et al. (2022) and constructed using daily web search data.
Ines Ghazouani   +2 more
wiley   +1 more source

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