Telehealth versus in-person delivery of an occupational therapy home visiting service: A cost analysis. [PDF]
Aust Occup Ther JSavira F +6 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 +3 more
wiley +1 more source
Carbon footprint of private dental clinics in Egypt: a cross-sectional study. [PDF]
BMC Oral HealthElwan AH, Tantawi ME, Fouda AM.
europepmc +1 more source
Defence Contracting and Accrual‐Based Earnings Management
Accounting &Finance, EarlyView.ABSTRACT We examine accrual‐based earnings management in Spanish defence firms in 2011–2020, using a unique database from the Spanish Ministry of Defence. We find higher levels of accrual‐based earnings management and lower accrual quality in firms where defence contracts represent a high proportion of their total sales.
Francisco José Callado‐Muñoz +3 more
wiley +1 more source
Sustainable and cost-efficient machining of ZE41 magnesium alloy through optimization with Intuitionistic Fuzzy TOPSIS. [PDF]
Sci RepSivam SPSS +3 more
europepmc +1 more source
Asia‐Pacific Economic History Review, Volume 65, Issue 1, Page 131-159, March 2025.Abstract This study examines the adaptive market hypothesis in the prewar and wartime Japanese stock market using a new market capitalization‐weighted price index. First, we find that the degree of market efficiency varies over time and with major historical events. This implies that the hypothesis is supported in this market.
Kenichi Hirayama, Akihiko Noda
wiley +1 more source
Digital transformation, dynamic capabilities and new quality productive forces: Empirical data from listed Chinese manufacturing companies. [PDF]
PLoS OneWang J, Zhang Y, Zhao R.
europepmc +1 more source
Market regulation and productivity: The case of the Canadian Wheat Board
American Journal of Agricultural Economics, EarlyView.Abstract Changes to regulatory environments influence firm‐level incentives, which can move the productivity frontier or reposition firms within an existing frontier. Estimating causal effects of policy changes requires a credible counterfactual for productivity in the absence of policy change.
Ryan Cardwell, Pascal L. Ghazalian
wiley +1 more source
Comparative Cost Analysis of Ambulance Utilization: Advanced Life Support (ALS) vs Basic Life Support (BLS) at King Abdulaziz Medical City, Riyadh. [PDF]
Clinicoecon Outcomes ResAlabdali A, Alharkan M.
europepmc +1 more source
Private Land Ownership: Tax or Socialize?
The American Journal of Economics and Sociology, EarlyView.ABSTRACT This study compares the land reform concepts of Henry George and Silvio Gesell, both of whom rejected private appropriation of land rent as unjust. While George proposed to “hollow out” private land ownership through a comprehensive land value tax, Gesell aimed at full socialization of land combined with lease auctions and compensation of ...
Dirk Loehr
wiley +1 more source