1780 papers
This quantitative study demonstrates that integrating SAP Governance, Risk and Compliance into the budgeting cycle enhances internal control and fiscal sustainability for the Economic Community of West African States (ECOWAS) by improving budget execution efficiency.
Using data from rural China, this study demonstrates that the financial burden of children's marriage payments drives parents to increase their labor supply and incur debt, with distinct effects on participation versus work intensity and significant gender-based disparities favoring sons.
Using 2024 microdata from four European countries, this study reveals that telework's impact on well-being is significantly gendered, with fathers experiencing higher burnout while women benefit from reduced exhaustion and increased engagement, particularly in dual-teleworking households, largely mediated by improved work-family balance.
This noncausal study analyzes U.S. state minimum-wage increases from 2006 to 2019 and finds that while they generate significant resources for workers in poor families, the resulting poverty reduction is minimal, achieving only 1.0% of the theoretical benchmark for reducing the poverty headcount.
Based on empirical data from Taiwanese commercial banks between 2018 and 2023, this study concludes that their commitment to self-regulation for sustainable development represents a genuine CSR practice rather than greenwashing.
Using short panel data from Ayina Bugna Woreda, Ethiopia, this study demonstrates that rising cereal crop prices significantly exacerbate multidimensional poverty and deepen gender disparities, with female-headed households facing disproportionately higher risks of falling into severe poverty.
This study employs quasi-experimental methods to demonstrate that the Gulf Cooperation Council's introduction of value-added tax significantly boosted revenue with high initial efficiency, though subsequent rate increases in Saudi Arabia and Bahrain yielded divergent outcomes characterized by suboptimal revenue elasticity and declining collection efficiency in the former versus preserved efficiency in the latter.
This paper argues that in democratic transitions, the timing and legal form of concessions to former elites are critical because loss-averse elites judge reforms against their inherited status quo, making early, constitutionally entrenched one-off protections more effective than recurring privileges of equal present value in securing elite compliance.
This study demonstrates that Switzerland's risk adjustment scheme can be significantly improved by incorporating morbidity information derived from drug prescriptions, as evidenced by the transition from a cost-based indicator to pharmaceutical cost groups, which enhanced predictive accuracy and reduced compensation errors despite the absence of diagnostic data.
This study integrates bibliometric analysis and a systematic literature review to map the distinct yet complementary pathways through which Environmental, Social, and Governance (ESG) factors and Business Risk influence corporate leverage, while highlighting measurement heterogeneity and proposing future research directions for more robust causal insights.