Results 251 to 260 of about 411,789 (321)

From trade to green: How cross-border e-commerce drives green technology inventions in enterprises. [PDF]

Sci Prog
Tao C, Zhan C.
europepmc   +1 more source

Unlocking New Methods to Estimate Country‐Specific Effects and Trade Elasticities With the Structural Gravity Model

Journal of Applied Econometrics, EarlyView.
ABSTRACT We propose new methods to identify the impact of country‐specific characteristics, policies, and trade costs on bilateral trade flows within the structural gravity framework. We complement theory with a simple two‐stage estimating procedure and offer proof of concept by quantifying the impact of country‐specific research and development (R&D ...
Rebecca Freeman, Mario Larch, Angelos Theodorakopoulos, Yoto V. Yotov   +3 more
wiley   +1 more source

Macro tax burden, FDI, and national innovation efficiency: A study on the impact of macro tax burden on national innovation efficiency. [PDF]

PLoS One
Shen X, Dai P.
europepmc   +1 more source

Exchange Rate Volatility and ESG Performance: An International Empirical Analysis

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study examines the impact of exchange rate volatility (ERV) on environmental, social, and governance (ESG) performance using a large dataset of 15,196 firms from various countries, covering the period from 2012 to 2019. By employing a comprehensive set of statistical tests, including the system generalized method of moments (GMM ...
Hamzeh Al Amosh
wiley   +1 more source

Health and equity impacts of global consultancy firms. [PDF]

Global Health
Anaf J, Baum F.
europepmc   +1 more source

Corporate Life Cycles and Analyst Recommendations

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between firm life cycle stages and analyst recommendations. Using a dataset covering 1995 to 2022, we refine the sample to 62,731 firm‐year observations and employ established models to create proxies for the corporate life cycle stages.
Ahmed Al Hadi, Abdulsamad Alazzani
wiley   +1 more source

Lease Accounting Standard (ASC 842), Temporary Book‐Tax Differences, and Capital Market Uncertainty

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT Currently, the Financial Accounting Standards Board (FASB) is conducting a post‐implementation review of the Accounting Standards Codification (ASC) 842 lease accounting standard, which underscores the need for academic research regarding the performance and impact of the lease standard in the capital market.
Yan Zhou, Shihui Fan
wiley   +1 more source

Manager Sentiment and Merger Activities

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study investigates the ability of manager sentiment to predict corporate merger activity. Prior research suggests that during periods of high sentiment, managers tend to overestimate the future prospects of their firms. We thus hypothesize that, during such periods, managers may also overestimate the future cash flows from the mergers ...
Brandon Byunghwan Lee, Bo Meng, Nhat Q. Nguyen, Daniel Gyung Paik, Anand M. Vijh   +4 more
wiley   +1 more source

Does the reform of the phased reduction of the pension insurance contribution rate benefit the labor income share of enterprises? [PDF]

Front Public Health
Dou C, Liu Y.
europepmc   +1 more source

Sustainable Development and Accounting Conservatism

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT At the corporate level, the role of sustainable development in financial reporting quality remains controversial. Drawing on stakeholder theory, this study examines a sample of Chinese A‐share listed companies to investigate how sustainable performance, measured by firms’ environmental, social, and governance (ESG) performance, impacts ...
Hao Ren
wiley   +1 more source