Purpose – The UN Global Compact (GC) is the world's largest voluntary corporate social responsibility (CSR) initiative. Signatory companies voluntarily agree to abide by the GC ten principles and explicitly declare compliance with social and human rights, environmental protection, and...

We examine the relationship between corporate governance and default risk for a sample of firms cited in the Securities and Exchange Commission’s Accounting and Auditing Enforcement Releases (AAERs). Using hazard analysis of actual default incidence and OLS regressions of a continuous variable...

Purpose – The UN Global Compact (GC) is the world's largest voluntary corporate social responsibility (CSR) initiative. Signatory companies voluntarily agree to abide by the GC ten principles and explicitly declare compliance with social and human rights, environmental protection, and...

Purpose Fast obstacle avoidance path planning is a challenging task for multijoint robots navigating through cluttered workspaces. This paper aims to address this issue by proposing an improved path-planning method based on the distorted space (DS) method, specifically designed for...

During the late 1990s, the SEC alleged that banks were overstating loan loss allowances to establish cookie jar reserves. Their intervention in bank accounting culminated in 2001 with new guidance (SAB 102) designed to improve financial reporting quality. We show that banks' allowance estimation...