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Now showing items 141-150 of 172
Green bonds’ connectedness with hedging and conditional diversification performance
(
Elsevier Ltd
, 2023 , Article)
Investments in green assets are becoming increasingly significant, and they present a new asset class for investors. Consequently, the resulting connectedness among these green assets has implications for investments. Our ...
Comovement and spillover among energy markets: A Comparison across different crisis periods
(
Elsevier B.V.
, 2023 , Article)
We compare the comovement and spillover between returns of six developed energy markets during different crisis periods using wavelet multiple correlation and wavelet multiple cross-correlation. The considered countries ...
Assessing value added tax compliance burden in Gulf Cooperation Council countries
(
The School of Accounting, Auditing & Taxation is part of the UNSW Business School at UNSW Sydney
, 2023 , Article)
In 2017, the Gulf Cooperation Council (GCC) member countries (Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and United Arab Emirates (UAE)) ratified the Unified Value Added Tax (VAT) Agreement, which set out the general ...
Culture, language, and accounting reform: a new perspective on IPSAS implementation
(
Emerald Publishing
, 2022 , Article)
Purpose: This study aims to explore the role that culture and language play in the implementation of International Public Sector Accounting Standards (IPSAS). Design/methodology/approach: The Hofstede–Gray and Huerta et ...
Integrating IFRSs into the Accounting Curriculum: Evidence Using a Multiple Triangulation Approach
(
NeilsonJournals Publishing
, 2022 , Article)
This paper investigates accounting students’ opinions and the faculty members’ views on
the incorporation of International Financial Reporting Standards (IFRSs) into the accounting
curriculum at Qatar University (QU). A ...
Civil Conflict, Cash Transfers, and Child Nutrition in Yemen
(2021 , Article)
The most dramatic outcomes of protracted civil conflict include increased malnutrition among children and the resulting consequences for lifelong health and prosperity. Little is known about how to mitigate the nutritional ...
Government debt and stock price crash risk: International Evidence
(
Elsevier
, 2024 , Article)
We add to the literature on the economic outcomes of government debt and argue that government debt increases crash risk via two channels: (i) hoarding bad news and (ii) tax avoidance. Based on a large international sample, ...
Does Securitisation Make Monetary Policy Less Effective?
(
Taylor & Francis
, 2021 , Article)
We re-examine the role of monetary policy and its transmission mechanism through the credit channel while focusing on securitisation. We empirically investigate the interactions between securitisation activities and monetary ...
Accelerating the Transition to a Circular Economy for Net-Zero Emissions by 2050: A Systematic Review
(
Multidisciplinary Digital Publishing Institute (MDPI)
, 2022 , Article)
Achieving net-zero emissions by 2050 will require tackling both energy-related and non-energy-related GHG emissions, which can be achieved through the transition to a circular economy (CE). The focus of climate change ...
TFP in the Manufacturing Sector: Long-Term Dynamics, Country and Regional Comparative Analysis
(
Multidisciplinary Digital Publishing Institute (MDPI)
, 2023 , Article)
We employ a recent empirical strategy to estimate country-specific and time-varying total factor productivity (TFP) levels for the manufacturing sector of 63 countries over 40 years. The methodology is based on estimated ...