Negotiating over Banking Secrecy: The Case of Switzerland and the European Union [PDF]
Over the period 2002 to 2003,Switzerland and the European Union (EU) were engaged in negotiations regarding banking secrecy. The EU's stated goal was for Switzerland to abolish banking secrecy.
Alexandre Ziegler +2 more
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Extent, characteristics and policy applications of Key Biodiversity Areas
Biological Reviews, EarlyView.ABSTRACT A global standard for the identification of Key Biodiversity Areas (KBAs) was published 10 years ago to provide a unified set of criteria for identifying ‘sites of significance for the global persistence of biodiversity’. We review the initiative's origins, the KBA identification process, characteristics of the current network, threats, policy
Stuart H. M. Butchart +57 more
wiley +1 more source
Barriers to portfolio investments in emerging stock markets [PDF]
The authors examine to what extent features of the international tax system and indicators of transaction costs affect the required rates of return on emerging stock markets.
Demirguc-Kunt, Asli, Huizinga, Harry
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Business Strategy and the Environment, EarlyView.ABSTRACT The shift towards sustainable food production is essential to address the urgent dual challenges of climate change and population growth, with agricultural cooperatives playing a vital role in this transformation. However, many cooperatives struggle to deliver the expected value to their members.
Ismail Badraoui +4 more
wiley +1 more source
An Empirical Analysis of Factors That Distinguish Those Who Evade on Their Tax Return from Those Who Choose not to File a Return [PDF]
, 1994 This paper presents an empirical model distinguishing evaders who cheat by filing fraudulent income tax returns from those who do not file. Using a maximum-likelihood procedure that corrects for sample selection bias, and data from Michigan\u27s amnesty ...
Crane, Steven E, Nourzad, Farrokh
core +1 more source
ESG Assurance and Dividends: Evidence From 18 Countries in Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley +1 more source
Preventing Deterioration and Abandonment of Rental Properties in Buffalo [PDF]
, 2008 The City of Buffalo faces a severe abandoned housing crisis. One component of this immense problem is the abandonment of rental housing due to dilapidated conditions.
Kaslovsky, Amy
core +1 more source
Experience with enoxaparin in patients with mechanical heart valves who must withhold acenocumarol [PDF]
, 2003 Irene Ferreira +5 more
openalex +1 more source
The Influence of Corporate Sustainability Rating Methodology on Disclosure Behavior
Business Strategy and the Environment, EarlyView.ABSTRACT The rise of environmental, social, and governance (ESG) investing has illuminated long‐standing concerns over the ability for sustainability rating schemes to accurately convey sustainability‐related performance of firms. This study theorizes and empirically examines how a detailed and transparent rating methodology influences what information
Patrick J. Callery
wiley +1 more source
Borrowing-proofness of the Lindahl rule in Kolm triangle economies [PDF]
In the context of a simple model of public good provision, we study the requirement on an allocation rule that it be immune to manipulation by augmenting one's endowment through borrowing from the outside world.
William Thomson
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