Results 241 to 250 of about 2,360,658 (324)

Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Effective policymakers must balance the demands of formulating a corporate tax system that raises revenue and spurs economic activity (e.g., investment) while promoting a “level playing field” across firms. Balancing these tradeoffs has likely caused tax systems to become more complex over time, increasing firms’ difficulty in understanding ...
HARALD AMBERGER   +2 more
wiley   +1 more source

Hurricane‐induced risk contagion in commercial real estate: Evidence from Hurricane Sandy

open access: yesReal Estate Economics, EarlyView.
Abstract This study examines how hurricane‐induced destruction affects the prices of nearby undamaged commercial real estate properties, using Hurricane Sandy as a natural experiment. Using Real Capital Analytics transaction records spatially merged with Federal Emergency Management Agency building‐level damage data, we empirically employ a difference ...
Lu Fang   +3 more
wiley   +1 more source

Downside risk similarity and M&As

open access: yesContemporary Accounting Research, EarlyView.
Abstract Downside risks are ubiquitous and can profoundly impact firm operations and valuation. Failure to adequately assess and manage target firms' downside risks hinders acquirers' ability to integrate and manage these businesses. This article introduces a novel measure of firms' downside risk similarity (DRS) based on risk factor descriptions and ...
Lei Chen   +3 more
wiley   +1 more source

Unveiling Corruption's Influence on Insider Trading: US Insights

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between state‐level political corruption and firm‐level insider trading in the United States. State corruption is proxied using Department of Justice court cases involving corrupt activities. The findings reveal a positive and statistically significant association between political corruption and insider ...
Ahmed Al‐Hadi   +3 more
wiley   +1 more source

Chemical Stability and Bond Strength of Endodontic Sealers Exposed to Acidic, Alkaline and Protein‐Rich Environments: An In Vitro Investigation

open access: yesAustralian Endodontic Journal, EarlyView.
ABSTRACT The sealing performance of endodontic sealers may be influenced by environmental factors such as pH and blood‐derived proteins. This in vitro study evaluated the effects of pH variation and protein contamination on calcium ion (Ca2+) release and push‐out bond strength (BS) of a calcium silicate‐based sealer (Bio‐C Sealer) and an epoxy resin ...
Walter Raucci‐Neto   +6 more
wiley   +1 more source

Cellular Stress, Inflammation and Barrier Damage in Gut Epithelial Cells Caused by Aspartame

open access: yesAllergy, EarlyView.
This study shows that aspartame, at dietary‐relevant doses, induces cytotoxicity, cellular distress associated with endoplasmic reticulum stress, oxidative stress, DNA replication and repair mechanism disturbance culminating in epithelial barrier damage.
Yagiz Pat   +16 more
wiley   +1 more source

Comparative Evaluation of Supplementary Cleaning Techniques for Removal of Bio-C Sealer and AH-Plus from Oval Root Canals: A Micro-CT Analysis. [PDF]

open access: yesIran Endod J
Bincelli Seckler IN   +5 more
europepmc   +1 more source

Proteomic and Transcriptomic Signatures of Poor Asthma Symptom Control in the U‐BIOPRED Cohort

open access: yesAllergy, EarlyView.
No stable features were identified as associated with asthma symptom control in transcriptomics or sputum proteomics. Higher TWEAKR/TNFRSF12A and MBL/MBP‐C serum levels increased the odds of uncontrolled symptoms, while higher MK08/MAPK8 and CD5L serum levels decreased the odds, after adjustment for clinical variables.
Joana Antão   +294 more
wiley   +1 more source

Sequence of Immunological Events During IgE‐Mediated Allergic Reactions to Food

open access: yesAllergy, EarlyView.
ABSTRACT Food allergies (FA) represent a significant global health burden. Upon allergen re‐exposure, allergic patients exhibit a sequence of symptoms that vary in terms of affected organ systems, severity, time of onset and allergen reactivity thresholds.
N. A. Nagy   +7 more
wiley   +1 more source

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