Results 181 to 190 of about 126,036 (289)

Public Tax Disclosures and Investor Perceptions Publications d'informations fiscales et perceptions des investisseurs

Contemporary Accounting Research, Volume 43, Issue 1, Page 461-486, Spring 2026.
ABSTRACT Regulators are increasingly considering and mandating additional public tax disclosures to enhance transparency and promote scrutiny of corporate tax avoidance. We conducted three experiments to examine how such disclosures influence retail investors' perceptions of firms with identical effective tax rates but different tax avoidance methods ...
Bart Dierynck, Martin Jacob, Maximilian A. Müller, Christian P. H. Peters, Victor van Pelt   +4 more
wiley   +1 more source

Debt Collection Pressure and Mental Health: Evidence from a Cohort of U.S. Young Adults. [PDF]

J Health Soc Behav
Rhodes AP, Dwyer RE, Houle JN.
europepmc   +1 more source

Regulating Borrower Hardship in Australia, Singapore, and Hong Kong: Payment Holidays During COVID-19 and Beyond. [PDF]

J Consum Policy (Dordr), 2022
Leong E.
europepmc   +1 more source

A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill

Abacus, Volume 62, Issue 1, Page 310-335, March 2026.
This paper provides evidence on the choices made by European firms when measuring non‐controlling interest (NCI) and goodwill. Since 2009, IFRS 3 allows measurement of NCI either at fair value (full goodwill method) or at the proportionate share of net assets (partial goodwill method). IFRS 3 allows this policy choice on a per transaction basis.
Matilda Hellman Aasen, Niclas Hellman, Tomas Hjelström, Jasmina T. White   +3 more
wiley   +1 more source

Statistical and machine learning models for predicting university dropout and scholarship impact. [PDF]

PLoS One
Romero S, Liao X.
europepmc   +1 more source

Antitrust for the fintech era

American Business Law Journal, Volume 63, Issue 1, Page 57-78, Spring 2026.
Abstract The emerging relationship between fintechs and banks has revealed antitrust's antiquation. At one time, scholars predicted that fintechs could democratize banking while providing a critical source of competition. But then banks began to acquire their digital rivals: about 900 acquisitions of fintechs have taken place since 2021.
Gregory Day, Lindsay Sain Jones
wiley   +1 more source

The Impact of Electronic Benefit Transfer on Participation in the Supplemental Nutrition Assistance Program

Agricultural Economics, Volume 57, Issue 2, March 2026.
ABSTRACT This study investigates the impact of the implementation of Electronic Benefit Transfer (EBT) on Supplemental Nutrition Assistance Program (SNAP) participation using Panel Study of Income Dynamics (PSID) data from 1992 to 2007. The findings indicate a significant increase (1.6% for our benchmark model) in SNAP participation post‐EBT ...
Pei Zhou, Yuqing Zheng, Harry M. Kaiser, Miguel I. Gómez, Lingxiao Wang, Diansheng Dong   +5 more
wiley   +1 more source