Results 151 to 160 of about 4,768 (256)

Fiscal stress as a catalyst for public service provision in China: evidence from the VAT reform. [PDF]

Front Sociol
Cai X, Zhang B, Yang J.
europepmc   +1 more source

The Effect of Corporate Governance on Book-Tax Differences

Korea International Accounting Review, 2010
null 김확열, null 최미화
openaire   +1 more source

International Evidence on the Relationship Between Financial Literacy and Corporate Cash Holdings

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study is the first investigation of the relationship between corporate cash holdings and financial literacy (FL). We find that a one‐standard‐deviation increase in FL is associated with an 8%–27% reduction in corporate cash holdings, depending on the measure of FL used.
Kenneth Yung, Reza Kahibavil, Su Li, Arian Amidi   +3 more
wiley   +1 more source

Taxation of fisheries in Kenya: neither improving management nor raising revenue? [PDF]

World Dev Perspect
Occhiali G, Okello O.
europepmc   +1 more source

Performance Measures, Discretionary Accruals, and CEO Cash Compensation

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This paper examines the relative weights assigned to three performance measures—stock returns, accounting earnings, and operating cash flows—in determining executive cash compensation. We find that returns receive the highest weight, followed by earnings, while cash flows carry the least weight.
Ya Dai, Harrison Liu, Jennifer Yin
wiley   +1 more source

Violating the salary cap: exploring performance gains in the National Basketball Association. [PDF]

Front Sports Act Living
Pradhan S, Leshchinskii D.
europepmc   +1 more source

Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows? [PDF]

J Bus Econ, 2023
Dreher S, Eichfelder S, Noth F.
europepmc   +1 more source

Studying to Support? Exploring Remittance Responsibilities Among Black South African Graduates

Journal of International Development, EarlyView.
ABSTRACT A large majority of Black South Africans remain restricted by intergenerational education and economic disadvantages. Labour market returns to tertiary qualifications are high, but the share of youth accessing post‐secondary education remains low.
Emma Whitelaw, Nicola Branson, Murray Leibbrandt   +2 more
wiley   +1 more source

Incentivizing teamwork to promote sustainability. [PDF]

Proc Natl Acad Sci U S A
Segerson K.
europepmc   +1 more source

When Does Top Management Team Diversity Matter in Large Organizations?

Journal of Organizational Behavior, EarlyView.
ABSTRACT Top management teams (TMTs) drive strategic leadership, but there is little clarity on when the composition of these upper echelons most impacts organization performance. Drawing from the categorization‐elaboration model, we study an 18‐year sample of approximately 4500 organizations and over 32 000 executives and find a positive relationship ...
Frances Fabian, James M. Plečnik, Shan Wang   +2 more
wiley   +1 more source