Results 191 to 200 of about 191,324 (241)

Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes

Journal 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, JOHN GALLEMORE, JARON WILDE   +2 more
wiley   +1 more source

Beekeepers as guardians of apitherapeutic knowledge in Estonia, SW Ukraine, and NE Italy. [PDF]

J Ethnobiol Ethnomed
Kalle R, Stryamets N, Cutuca DL, Prakofjewa J, Fantinato E, Svanberg I, Mattalia G, Sõukand R.   +7 more
europepmc   +1 more source

How Stock Market Participants Use Generative Artificial Intelligence: Evidence from User‐Platform Interaction Data

Journal of Accounting Research, EarlyView.
ABSTRACT This paper provides descriptive evidence on how stock market participants use Generative Artificial Intelligence (GenAI) to process investment‐related information. Using a data set of 1.7 million stock‐related queries from one of China's largest GenAI platforms during the first half of 2024, we document that user queries address a wide range ...
FRANK ECKER, XITONG LI, YILAN LI, FAN WU
wiley   +1 more source

Lights and Shadows of a Primary School-Based Nutrition Education Program in Italy: Insights from the LIVELY Project. [PDF]

Nutrients
Basilico S, Conti MV, Ardoino I, Breda C, Loperfido F, Orsini F, Fernandez MLO, Pierini L, Bonizzoni SC, Modena E, Villa F, Cena H, Baviera M, Franchi C.   +13 more
europepmc   +1 more source

Generative AI Use by Capital Market Information Intermediaries: Evidence from Seeking Alpha

Journal of Accounting Research, EarlyView.
ABSTRACT We study the use of generative AI for firm‐specific financial analysis on the Seeking Alpha platform. After the initial launch of ChatGPT in November 2022, the share of AI‐generated articles rose sharply to 13.5% of all articles, then declined in late 2023 after Seeking Alpha equated the use of AI to plagiarism and announced a prohibition on ...
Mark T. Bradshaw, Chenyang Ma, Benjamin P. Yost, Yuan Zou   +3 more
wiley   +1 more source

"I know a lot about medicinal plants. I read, I watch, and I search": towards hybrid knowledge systems in the modern era. [PDF]

J Ethnobiol Ethnomed
Prakofjewa J, Conte L, Ludwig D, Šarka P, Centorrino P, Kalle R, Sõukand R.   +6 more
europepmc   +1 more source

Monitoring Quality of Mafia‐Connected Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi, Jere R. Francis, Antonio Marra, Nicola Pecchiari   +3 more
wiley   +1 more source

'The Advice of a Gent Who Died from Neglecting it': The Gentlemanly Pursuit of Knowledge Regarding Domestic Medicine in Kent c.1630-1800. [PDF]

Soc Hist Med
Richards FE.
europepmc   +1 more source

The importance of considering regimes in long‐term asset allocation to real estate

Real Estate Economics, EarlyView.
Abstract We investigate the long‐term, regime‐dependent asset allocation of an investor's wealth in a mixed‐asset portfolio that includes publicly traded real estate. We show that augmenting standard VAR models with Markov‐switching features not only improves predictive power for asset returns but also introduces economically meaningful horizon effects
Massimo Guidolin, Mingwei (Max) Liang, Milena Petrova   +2 more
wiley   +1 more source