Results 111 to 120 of about 67,121 (286)

A Commentary on Post‐Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.
ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki   +4 more
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, EarlyView.
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

Monetary Growth, Inflation, and Economic Activity in a Dynamic Macro Model [PDF]

open access: yes
This paper analyzes the effects of an increase in the monetary growth rate within a dynamic optimizing macroeconomic model. Both the short-run and long-run effects, and therefore the adjustments along the transitional path, depend critically upon the tax
Stephen J. Turnovsky
core  

Cash‐holding Benefits and Their Influence on Seasoned Equity Offering Decisions

open access: yesAbacus, EarlyView.
This study investigates the cash‐holding motivations of issuers with excess cash. It aims to explain why these issuers choose to accumulate even more cash through stock issuances rather than utilize their existing surplus. I assess three competing cash‐holding motivation hypotheses: whether issuers raise cash: (i) to fund the needs of future growth ...
Ebrahim Bazrafshan
wiley   +1 more source

Corporate Foresight and Dynamic Capabilities

open access: yes, 2020
Firms engage in forecasting and foresight activities to predict the future or explore possible future states of the business environment in order to pre-empt and shape it (corporate foresight). Similarly, the dynamic capabilities approach addresses relevant firm capabilities to adapt to fast change in an environment that threatens a firm’s ...
Semke, Lisa-Marie   +1 more
openaire   +2 more sources

The McKinleys of Punch: Politics and the Press in Melbourne, 1870s to 1920s

open access: yesAustralian Journal of Politics &History, EarlyView.
This article re‐examines the Melbourne Punch (1855–1925; known simply as Punch from 1900) as a political weapon in the cut‐and‐thrust of Victorian, local, and national politics, in the hands of its longest‐serving, but least‐known proprietor, Alexander McKinley (1848–1927).
Richard Scully
wiley   +1 more source

Study supporting the interim evaluation of the innovation principle. Final Report November 2019 [PDF]

open access: yes, 2019
The European Commission has recognised the importance of a more innovation- oriented EU acquis, gradually exploring the ways in which EU rules can support innovation.
Renda, Andrea, Simonelli, Felice
core  

Guidebook for organising corporate foresight

open access: yes
If you've opened this guide, you already know that strategic foresight can empower your organisation with the approaches and tools to be prepared, agile, and resilient for the future. Someone recommended that you explore this topic. Either way, you're in the right place.
Apilo Tiina, Tahvanainen Antti-Jussi
openaire   +1 more source

Sustainability at the Summit: Transforming Haute Cuisine With Circular Business Models

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT The adoption of circular economy principles poses a vibrant challenge for firms by becoming a potential and sustainable way for them to keep pace with highly dynamic changes in a competitive environment. Although previous research has examined experiences and practices that firms adopt to facilitate their transition to a circular economy ...
Alessandra Costa   +3 more
wiley   +1 more source

The Biodiversity Moonshot: A Spark for a Transformative Change or a New Business‐Case Facade?

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT Biodiversity has recently gained increased attention in sustainability management research. It sustains the ecosystems on which organizations depend, while simultaneously being threatened by organizational activities. By highlighting this dynamic of impact and dependence, the integration of biodiversity into management discourse offers an ...
Francesco Testa   +17 more
wiley   +1 more source

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