Results 181 to 190 of about 5,134 (235)

Corporate Website Disclosures and Financial Reporting Quality

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between corporate website disclosures and financial reporting quality. Using website disclosures for firms included in the S&P 500 and S&P Midcap 400 indices, a detailed disclosure index is constructed that distinguishes reproduced financial disclosures, incremental financial disclosures that are not ...
Nicholas Mueller
wiley   +1 more source

Comparison of resident salary and living wage in Canada: a cross-sectional study. [PDF]

Can J Surg
Yin LB, Jiang S, Nadler A, Barr J.
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

Do tax waivers reduce prices and increase imports of healthy foods? Interrupted time-series analyses from Tonga. [PDF]

BMJ Public Health
Teng A, Kim AHM, Puloka V, Tukunga S, Mafi F, Fukofuka K, Wilson N.   +6 more
europepmc   +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

Monthly Child Tax Credit Receipt and Spending, Household Structure, and Race and Ethnicity. [PDF]

Soc Serv Rev
Hong YS, Bellisle D.
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

Environmental Performance, Financial Constraints, and Tax Avoidance Practices: Insights from FTSE All-Share Companies. [PDF]

Entropy (Basel)
Sastroredjo PE, Ausloos M, Khrennikova P.   +2 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

Energy and climate policy implications on the deployment of low-carbon ammonia technologies. [PDF]

Nat Commun
Chyong CK, Italiani E, Kazantzis N.
europepmc   +1 more source