Results 191 to 200 of about 615,459 (304)

The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection Access

Abacus, EarlyView.
We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley   +1 more source

Evaluating AI decision tools in Ecuador's courts: efficiency, consistency, and uncertainty in legal judgments. [PDF]

Front Artif Intell
Rodríguez-Salcedo E, Martínez-Bonilla C, Pérez-Mayorga B, Salame-Ortiz M, Armas-Freire P, Espín-Miniguano A, Pino-Loza E.   +6 more
europepmc   +1 more source

Unveiling Corruption's Influence on Insider Trading: US Insights

Accounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between state‐level political corruption and firm‐level insider trading in the United States. State corruption is proxied using Department of Justice court cases involving corrupt activities. The findings reveal a positive and statistically significant association between political corruption and insider ...
Ahmed Al‐Hadi, Baban Eulaiwi, Hidaya Al Lawati, Grantley Taylor   +3 more
wiley   +1 more source

Render to physiatrist the things that are physiatrist's. In Italy, the Supreme Court confirms that physiotherapy without medical diagnosis is unlawful practice of medicine: what about the rest of Europe? [PDF]

Eur J Phys Rehabil Med
Ferriero G, Iolascon G, Grabljevec K, Zampolini M.   +3 more
europepmc   +1 more source

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

Accounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun, Yuan George Shan, Lyndie Bayne, Nishant Agarwal   +3 more
wiley   +1 more source

The correlation between sanction adjustments and drunk‐driving violations and related outcomes in Taiwan: A nationwide interrupted time series analysis

Addiction, EarlyView.
Abstract Background and aims Drunk‐driving accounts for a significant portion of traffic crashes in Taiwan. From 2008 to 2013, both the Taiwan Legislative Yuan and the federal administrative agencies collaborated to increase drunk‐driving penalties.
Ling‐Wei Kuo, Chien‐An Liao, Chi‐Tung Cheng, Chien‐Hung Liao, Chih‐Po Hsu, Chih‐Yuan Fu, Shih‐Ching Kang, Brett Olin, Chun‐Shiang Yang, Jen‐Fu Huang   +9 more
wiley   +1 more source

Carefully Tailored: Doctrinal Methods and Empirical Contributions. [PDF]

Oxf J Leg Stud
Theil S.
europepmc   +1 more source

From politics to economics: The investigation of the determinants of local administrative hierarchy in the Tang–Song transition

Asia‐Pacific Economic History Review, Volume 65, Issue 1, Page 39-78, March 2025.
Abstract This study collects original data to examine the determinants of classification criteria of county hierarchy and its rank variations during the Tang–Song period. The results reveal that the county hierarchy was affected by both economic and political situations, with more emphasis on politics in Tang and economics in Song.
Nan Li, Heqi Cai
wiley   +1 more source

Wish to die trying to live: unwise or incapacitous? The case of University Hospitals Birmingham NHS Foundation Trust versus 'ST'. [PDF]

J Med Ethics
Wellesley J, Wilkinson D, Moore B.
europepmc   +1 more source

Progress and Poverty: Walter Rodney's Legacy

The American Journal of Economics and Sociology, EarlyView.
ABSTRACT The conventional view of human progress states that the more humanity makes progress, the less poverty is entrenched. But, global development is currently characterized by a persistent combination of economic progress and growing relative poverty. This endemic inequality has puzzled economists for years.
Franklin Obeng‐Odoom
wiley   +1 more source