Results 131 to 140 of about 191 (185)

Do tax havens affect the usage of share buybacks schemes?

Annals of Public and Cooperative Economics, EarlyView.
Abstract This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with more intense usage of share buybacks. I find that MNCs' more intensive tax haven subsidiary usage is positively associated with a higher buyback ratio, a higher level of free cash flow and a higher level of return on ...
Alessandro Chiari
wiley   +1 more source

Reciprocal Tariffs and Systemic Trade Losses: Evidence From Korea, Japan, and the EU

Asia Pacific Viewpoint, EarlyView.
ABSTRACT The resurgence of U.S. protectionism, the proposal of universal reciprocal tariffs targeting major trading partners, poses systemic risks to global trade that existing bilateral analyses have not fully captured. This paper examines the economic consequences of U.S.
Noori Park, Chang Hwan Choi
wiley   +1 more source

Insights From Academic Research on IFRS 9: A Review of the Literature

Australian Accounting Review, EarlyView.
ABSTRACT International Financial Reporting Standard (IFRS) 9 Financial Instruments replaced International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement, effective 1st January 2018. This study synthesises empirical research on IFRS 9, focused on the three phases of the standard‐setting process: classification and ...
Zeting Zang, Humayun Kabir, Tom Scott
wiley   +1 more source

Social and Emotional Functions of Institutional Touch in the Relational Care of Young Children

Child &Family Social Work, EarlyView.
ABSTRACT This study reports results concerning close embodied practices, involving touch, in early childhood care settings in Sweden during the COVID‐19 pandemic. The data—video recordings of everyday practices in contexts of childcare—were collected during various phases of the pandemic. The study demonstrates a broad range of uses of touch, by adults
Asta Cekaite, Madeleine Wirzén
wiley   +1 more source

Stage‐Associated Microglial Subpopulations and Dynamics in Vascular Pathogenesis of Oxygen‐Induced Retinopathy

Cell Proliferation, EarlyView.
In the oxygen‐induced retinopathy (OIR) mouse model, two distinct microglial subpopulations play opposing roles: highly glycolytic microglia (HGM) promote neovascular formation via Pkm2, while Mrc1/CD206‐positive phagocytosis‐associated microglia (PAM) facilitate its regression.
Yuan Ma, Ziye Chen, Baoyi Liu, Wen Ding, Runping Duan, Kangjie Kong, Zhuojun Xu, Jizhu Li, Jiali Ru, Dianlei Guo, Xiaoyue Wei, Yaping Liu, Zhuangling Lin, Yang Meng, Yuan Liu, Lan Jiang, Zitong Chen, Rebiya Tuxun, Chinling Tsai, Chunqiao Liu, Tao Li   +20 more
wiley   +1 more source

Heat Stress Triggers Nuclear Invagination and Spatial Compartmentalization of Protein Metabolism

Cell Proliferation, EarlyView.
Cells adapt heat stress to shape a nuclear invagination region function as “protein metabolism hotspots”, where both protein production and degradation are enhanced. ABSTRACT Heat stress is a common challenge for cells, causing multiple types of cellular damage while triggering complex stress responses, including the highly conserved mechanism known as
Zhi‐Hao Zhang, Yuan‐Tao Qiu, Jing‐Yue Cao, Yi‐Feng Huang, Ye‐Lin Lan, Yu‐Li Zhao, Fu Wu, Chen‐Long Wang, Guo‐Run Tang, Jing‐Yun Ji, Zhang Zhang, Guan‐Zheng Luo   +11 more
wiley   +1 more source

Regional Trade Agreements and International R&D Spillovers: Implications for Developing Countries

The Developing Economies, EarlyView.
ABSTRACT We provide new evidence on heterogeneous international research and development (R&D) spillovers from partners of regional trade agreements (RTAs) and non‐partners using a sample of 45 economies in the period 1995–2017. We construct separate R&D stocks for RTA partners and non‐partners and find that spillovers from RTA partners are stronger ...
Yukiko Sawada, Rinki Ito, Naoto Jinji
wiley   +1 more source

Psychosocial aspects of early detection in type 1 diabetes: Language matters, decision making and support needs

Diabetic Medicine, EarlyView.
Abstract Aim The potential implementation of early type 1 diabetes (T1D) detection pathways, encompassing autoantibody screening and longitudinal monitoring, raises important psychosocial considerations for ethical, person‐centred care. This review summarises evidence on the psychosocial impact of early T1D detection, identifying key evidence gaps and ...
Maartje de Wit, Laura Yvonne Klinker, Belinda Moore, Anna Boggiss, Lucía Feito Allonca, Mariam Asaad, Keely Bebbington, Bryan Cleal, Sasja Huisman, Per Winterdijk, Henk Jan Aanstoot, Christine Fransman, Elizabeth Holmes‐Truscott, Norbert Hermanns, Giesje Nefs   +14 more
wiley   +1 more source

The role of foreign capital flows in health finance

Economic Inquiry, EarlyView.
Abstract This study develops an open economy version of the health deficit model to examine how rising health expenditures affect international capital flows, external balances, and welfare. The government issues bonds in international capital markets, linking health policy to international financial dynamics.
Mark Christopher Kelly
wiley   +1 more source

Access to Credit and Employment Liquidation. Firm‐Level Evidence From Eastern and Central Europe (2001–2007)

Economics of Transition and Institutional Change, EarlyView.
ABSTRACT This article investigates the changes in the structure of employment in Central and Eastern European firms between 2001 and 2007, before the Global Financial Crisis and following the reforms in the labour and credit markets in these economies.
Elisabetta Magnani
wiley   +1 more source