Results 151 to 160 of about 38,496 (310)

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

The Theorem of Proportionality in Mainstream Capital Theory: An Assessment of its Applicability

open access: yes
This paper surveys and assesses the empirical literature that bears on the applicability of the theorem of proportionality, which asserts that depreciation is proportional to the outstanding capital stock.
Bitros, George C.
core  

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

Human Capital Depreciation during Family-related Career Interruptions in Male and Female Occupations

open access: yes
Human Capital Depreciation during Family-related Career Inter¬ruptions in Male and Female Occupations This study investigates the relation between human capital depreciation during family-related career interruptions and occupational choice of women in ...
Görlich Dennis, Grip Andries de
core  

User Costs versus Waiting Services and Depreciation in a Model of Production [PDF]

open access: yes
The paper develops an extension of a one period model of production involving beginning and end of the period capital stocks along with output and input flows that is due to Hicks and Edwards and Bell.
Diewert, Erwin
core  

Is It a Matter of Visibility Over Viability? CEO Narcissism and the Strategic Trade‐Off in Corporate Diversification

open access: yesStrategic Change, EarlyView.
ABSTRACT This study examines how CEO narcissism shapes corporate diversification strategies, addressing gaps in upper echelon and agency theories. Using a sample of 388 CEOs across 319 firms, we find that narcissistic CEOs drive higher levels of overall corporate diversification but exhibit a strategic trade‐off: they strongly favor unrelated ...
Naima Lassoued, Imen Khanchel
wiley   +1 more source

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