Results 111 to 120 of about 13,491 (258)

U.S. Multinational Corporations’ Initial Income‐Shifting Response to the TCJA

open access: yesJournal of Corporate Accounting &Finance, EarlyView.
ABSTRACT I find U.S. multinational corporations (MNCs) responded to the Tax Cuts and Jobs Act (TCJA) of 2017 by increasing income shifted to foreign sources in the first two years following the effective date. Financially constrained MNCs increased income shifting more, while higher operational uncertainty MNCs increased income shifting less than other
Tyler P. Johnson
wiley   +1 more source

The continuity heuristic: Temporal extrapolation in consumer judgment

open access: yesJournal of Consumer Psychology, EarlyView.
Abstract From choosing an established brand over a newcomer to deciding when to replace a product or commit to a subscription, consumers routinely make judgments about how much longer things will last. Across 24 studies (N = 9718), this research introduces and tests the continuity heuristic, an intuitive forecasting strategy in which consumers use how ...
Matthew Fisher, Adam H. Smiley
wiley   +1 more source

When Does Top Management Team Diversity Matter in Large Organizations?

open access: yesJournal of Organizational Behavior, EarlyView.
ABSTRACT Top management teams (TMTs) drive strategic leadership, but there is little clarity on when the composition of these upper echelons most impacts organization performance. Drawing from the categorization‐elaboration model, we study an 18‐year sample of approximately 4500 organizations and over 32 000 executives and find a positive relationship ...
Frances Fabian   +2 more
wiley   +1 more source

Climate‐Smart Destination Marketing and Community‐Based Tourism for Socio‐Economic Revitalization in Degraded Landscapes

open access: yesLand Degradation &Development, EarlyView.
ABSTRACT As the global tourism industry confronts the existential imperatives of the Anthropocene, the remediation of degraded landscapes through regenerative economic models has emerged as a critical frontier in sustainability science. This research presents a rigorous empirical examination of the “restoration–revenue” paradigm, investigating the ...
Xin Sui, Tianchang Chen
wiley   +1 more source

Minds Versus Codes: Triangulating Neurophysiological and Qualitative Responses to AI‐Generated Versus Human‐Made Video Advertisements

open access: yesPsychology &Marketing, EarlyView.
ABSTRACT This experimental study compares how consumers engage with AI‐generated and human‐created advertisements, specifically examining patterns of visual attention, emotional and cognitive responses, attitudes toward AI, and whether emotional resonance fosters brand trust or future behavioral intentions.
Mariia Shitova   +3 more
wiley   +1 more source

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