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Corporate carbon reporting : improving transparency and accountability
Comello, Stephen; Reichelstein, Julia; Reichelstein, Stefan - 2023
Numerous multinational firms have recently pledged to reduce their greenhouse gas emissions to a net-zero position by the year 2050. These pledges currently lack a unified measurement and reporting structure, leaving the public unsure about the extent of the corporate commitments. Here, we...
Persistent link: https://www.econbiz.de/10014322491
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Incomes policy in Kenya : need, criteria and machinery
Ghai, Dharam P. - 1968
Persistent link: https://www.econbiz.de/10003528365
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Who wants to be legible? : digitalization and intergroup inequality in Kenya
Garbe, Lisa; McMurry, Nina; Scacco, Alexandra; Zhang, Kelly - 2023
Governments across the Global South have begun introducing biometric IDs (eIDs) in an attempt to improve citizen-state legibility. While such initiatives can improve government efficiency, they also raise important questions about citizen privacy, especially for groups with a history of mistrust...
Persistent link: https://www.econbiz.de/10014334896
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Urban development in Kenya and Tanzania : a comparative analysis
Stren, Richard E. - 1976
Persistent link: https://www.econbiz.de/10014299767
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The determinants of and changes in the structure of wages and employment in the manufacturing sector of the Kenyan economy, 1967-1972
House, William J.; Rempel, Henry - 1974
Persistent link: https://www.econbiz.de/10014299773
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Complementing business training with access to finance : evidence from SMEs in Kenya
Ashraf, Anik; Lyons, Elizabeth - 2023
medium enterprises (SMEs) in Kenya. All participants in a business training program are offered training. One-third of …
Persistent link: https://www.econbiz.de/10014496375
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Towards accountability in machine learning applications : a system-testing approach
Wan, Wayne Xinwei; Lindenthal, Thies - 2022
A rapidly expanding universe of technology-focused startups is trying to change and improve the way real estate markets operate. The undisputed predictive power of machine learning (ML) models often plays a crucial role in the ‘disruption’ of traditional processes. However, an accountability...
Persistent link: https://www.econbiz.de/10012816359
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Balance sheet smoothing
Witter, Tobias; Sellhorn, Thorsten; Müller, Jens; … - 2022 - This version: 29 November 2022
We investigate how managers smooth volatility in balance sheets, using the pension accounting change IAS 19R as a shock …-sectional predictors of smoothing activities. Overall, we provide evidence consistent with a vast body of pension accounting literature … mandate in (pension) accounting on managerial decision-making. …
Persistent link: https://www.econbiz.de/10014088356
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How do investors value the publication of tax information? : evidence from the European public country-by-country reporting
Müller, Raphael; Spengel, Christoph; Weck, Stefan - 2021 - This version: October 2021
We examine the capital market reaction to the announcement of the European Union (EU) to introduce a public tax country-by-country reporting (CbCR) regime. By employing an event study methodology, we find a significant cumulative average abnormal return (CAAR) of -0.699%, which translates into a...
Persistent link: https://www.econbiz.de/10012648417