Results 261 to 270 of about 866,194 (382)

No egalitarianism in the Wa hills: relative commensuration in kinship, sacrifice, and war Nul égalitarisme dans les hautes terres Wa : commensuration relative dans la parenté, le sacrifice et la guerre

open access: yesJournal of the Royal Anthropological Institute, Volume 32, Issue S1, Page 85-103, March 2026.
The autonomy of the United Wa State Army of Myanmar today is said to be based on the egalitarianism of Wa communities in the past. The analysis of commensuration in kinship, sacrifice, and war challenges these portrayals of autonomy and egalitarianism.
Hans Steinmüller
wiley   +1 more source

Marginal Tax Rates of Canadian Public Firms and the Applicability of Marginal Tax Rates in Corporate Decisions*

open access: yesAccounting Perspectives, Volume 25, Issue 1, Page 55-93, March 2026.
ABSTRACT While several US studies demonstrate the importance of using marginal tax rates (MTRs) to study corporate decisions and tax incentives, research using MTR in the Canadian setting is limited. The MTR literature has made several improvements on the estimation process using US firms, but these advances have not been made available for Canadian ...
Khin Phyo Hlaing, Bin (Betty) Xing
wiley   +1 more source

Pre‐IPO Tokens: Trading in the Dark

open access: yesAccounting Perspectives, Volume 25, Issue 1, Page 125-145, March 2026.
ABSTRACT Pre‐IPO tokens offer a new way for individual investors to access the private equity markets. However, without access to the private firm or to regulated public disclosures, token traders operate under extreme information asymmetry. This paper examines the behavior of the pre‐IPO token market around private funding events, such as venture ...
Johnathon Cziffra, Margaret Fong
wiley   +1 more source

The informativeness of consolidated and parent‐only earnings to investors: Evidence from India

open access: yesContemporary Accounting Research, Volume 43, Issue 1, Page 236-265, Spring 2026.
Abstract We examine whether earnings from parent‐only financial statements are incrementally informative to those from consolidated financial statements. We use a unique mandate in India that requires firms to provide both consolidated and parent‐level financial statements, since currently neither US GAAP nor IFRS mandates this level of disaggregation.
Sudhakar V. Balachandran   +3 more
wiley   +1 more source

[Contribution to the establishment of reference ranges for total immunoglobulin E: a cross-sectional study among blood donors in Abidjan (Ivory Coast)]. [PDF]

open access: yesPan Afr Med J
Assi AUA   +10 more
europepmc   +1 more source

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