Results 191 to 200 of about 6,348 (295)

Estimating the effect of corporate integrity culture on tax avoidance using a text-based approach: A research note. [PDF]

PLoS One
Chatjuthamard P, Chintrakarn P, Papangkorn S, Jiraporn P.   +3 more
europepmc   +1 more source

Does a More Functionally Diverse Top Management Team Make the Financial Statements More Comparable?

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT We examine whether top management team (TMT) functional diversity affects financial statement comparability. Drawing upon upper echelons theory and the information sharing perspective in diversity research, we argue that TMT functional diversity produces more comparable financial statements due to better information sharing and integration ...
Md Mahmudul Hasan, Audrey Wen‐Hsin Hsu, Sayan Sarkar, Tsung‐Hsuan Joey Yang   +3 more
wiley   +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

Incentivizing teamwork to promote sustainability. [PDF]

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

The Effects of Book-Tax Difference on Cost of Capital

Korea International Accounting Review, 2010
null Soonchang Kweon, null 김성수, null 김창훈   +2 more
openaire   +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

Eugenics and the Genetics Society. [PDF]

Heredity (Edinb)
Aylward A, Fairbanks DJ, Kiladi M, Radick G.   +3 more
europepmc   +1 more source

U.S. Multinational Corporations’ Initial Income‐Shifting Response to the TCJA

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT I find U.S. multinational corporations (MNCs) responded to the Tax Cuts and Jobs Act (TCJA) of 2017 by increasing income shifted to foreign sources in the first two years following the effective date. Financially constrained MNCs increased income shifting more, while higher operational uncertainty MNCs increased income shifting less than other
Tyler P. Johnson
wiley   +1 more source

Market strategies used by private hospital providers to consolidate and increase power; a systematic scoping review and evaluative synthesis. [PDF]

Global Health
Shore T, Larkin S, Elshaug AG, Kalkat P, Lacy-Nichols J.   +4 more
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