Results 171 to 180 of about 708 (257)

Learning From 25 Years of Changes in Business Tax Policy

open access: yesPublic Budgeting &Finance, EarlyView.
Abstract This paper summarizes the significant changes to the taxation of business income in the United States over the last 25 years and how the resulting policy variation has helped inform research on business taxation. The survey of research on the topic covers investment incentives, international taxation, corporate financial policy, issues with ...
Jason DeBacker, Aerfate Haimiti
wiley   +1 more source

Long‐Term Institutional Ownership and Corporate Breakthrough Innovation: Evidence From the Perspective of Patient Capital

open access: yesManagerial and Decision Economics, Volume 47, Issue 8, Page 2028-2042, December 2026.
ABSTRACT This paper examines whether institutional ownership with different investment horizons is related to corporate breakthrough innovation, using panel data of Chinese A‐share listed firms from 2014 to 2023. Long‐term institutional ownership is positively and significantly associated with breakthrough innovation, while short‐term institutional ...
He Zeng   +3 more
wiley   +1 more source

Online Rebate Strategy for a Dual‐Channel Supply Chain

open access: yesNaval Research Logistics (NRL), Volume 73, Issue 8, Page 1226-1244, December 2026.
ABSTRACT As online shopping channels become ubiquitous, consumers are faced with a vast number of digital purchasing options. To attract more consumers, many e‐shops utilize cashback websites (CWs) to provide online rebates. This study examines a dual‐channel supply chain, in which the manufacturer sells products through both its own online store and a
Peng Xu, Xuan Zhao, Tiaojun Xiao
wiley   +1 more source

Integrating gamification into a MILP for flexible smart charging of EVs in public parking lots. [PDF]

open access: yesSci Rep
de-Larriva-Serrano F   +4 more
europepmc   +1 more source

Too Much Finance: Mechanisms That Harm Growth and Policy Implications

open access: yesThe Manchester School, Volume 94, Issue 6, Page 642-661, December 2026.
ABSTRACT The mechanisms for the financial sector to harm growth arise through short‐termism of financial markets. This leads to the misallocation of resources in the private sector, leading to financial crises and damage to growth. However, harm to growth comes not only from financial crises, but also from the failure of short‐termist financial markets
Arup Daripa   +2 more
wiley   +1 more source

Home - About - Disclaimer - Privacy