Results 221 to 230 of about 857,113 (326)

A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill

Abacus, EarlyView.
This paper provides evidence on the choices made by European firms when measuring non‐controlling interest (NCI) and goodwill. Since 2009, IFRS 3 allows measurement of NCI either at fair value (full goodwill method) or at the proportionate share of net assets (partial goodwill method). IFRS 3 allows this policy choice on a per transaction basis.
Matilda Hellman Aasen, Niclas Hellman, Tomas Hjelström, Jasmina T. White   +3 more
wiley   +1 more source

The Hidden Socioeconomic Toll of Severe Hidradenitis Suppurativa. [PDF]

Acta Derm Venereol
Regensberger F, André F, Maier S, Posch C, Schmuth M.   +4 more
europepmc   +1 more source

The effect of addback statutes on CEO compensation

Accounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.
Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil, Gerald Lobo, Ray Zhang, Weiji Zhang   +3 more
wiley   +1 more source

The Effectiveness of an App-Based Fitness Program on Self-Perceived Physical Functioning in Older Adults: Randomized Waitlist-Controlled Trial.

J Med Internet Res
Eisenberg S, Trukeschitz B.
europepmc   +1 more source

Mission-oriented agrifood innovation systems in the making: a transdisciplinary approach to identify context-specific drivers of change. [PDF]

Sustain Sci
Frangenheim A, Schneider ML, Fischer C, Waiblinger S, Hörtenhuber S, Radinger-Peer V, Penker M.   +6 more
europepmc   +1 more source

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

Accounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun, Yuan George Shan, Lyndie Bayne, Nishant Agarwal   +3 more
wiley   +1 more source

How Austrian primary care physicians evaluated their available resources and quality of care during the first year of COVID-19: a repeated cross-sectional survey study. [PDF]

BMC Prim Care
Braun A, Behrens DA, Krczal E.
europepmc   +1 more source

National identity after conquest

American Journal of Political Science, EarlyView.
Abstract Conquering powers routinely adopt state‐directed nationalization projects that seek to make the boundaries of the nation coterminous with the (newly expanded) boundaries of the state. To this end, they implement policies that elevate the economic status of individuals who embrace the occupier's national identity and discriminate against those ...
Christopher Carter, Daniel W. Gingerich
wiley   +1 more source

Influence of prior knowledge and experience on willingness to pay for home hospice services: a contingent valuation study. [PDF]

Int J Health Econ Manag
Steigenberger C, Leiter AM, Siebert U, Schusterschitz C, Flatscher-Thoeni M.   +4 more
europepmc   +1 more source

The electoral politics of immigration and crime

American Journal of Political Science, EarlyView.
Abstract Concern that immigration worsens crime problems is prevalent across Western publics. How does it shape electoral politics? Prior research asserted a growing left–right divide in immigration attitudes and voting behavior due to educational realignment.
Jeyhun Alizade
wiley   +1 more source