Results 231 to 240 of about 319,348 (336)
Dividend Policy and Earnings Management Across Countries
, 2017 Wen He +3 more
semanticscholar +1 more source
Accounting &Finance, EarlyView.ABSTRACT This paper investigates the relationship between ESG rating divergence and corporate excess cash holdings, employing a sample of Chinese A‐share listed companies from 2015 to 2021. Our findings reveal a significant positive relationship between ESG rating divergence and firms' excess cash holdings, a conclusion robust to various sensitivity ...
Qun Cao +3 more
wiley +1 more source
Rhythm Control as a Strategy to Mitigate Atrial Functional Mitral Regurgitation and Tricuspid Regurgitation. [PDF]
Korean Circ JKim S, Moon I.
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
Who gets a seat at the table, and who pays the price: reclaiming hospital boards for health justice. [PDF]
Lancet Reg Health AmIrfan B, Sirvent R.
europepmc +1 more source
Accounting &Finance, EarlyView.ABSTRACT This study examines the relationship between voluntary carbon assurance (VCA) and carbon management system quality (CMSQ). Using a sample representing more than 40 countries over the period 2011–2018, we show empirically that firms with superior CMSQ tend to adopt VCA to show their commitment to a green transition to a decarbonised business ...
Jibriel Elsayih +3 more
wiley +1 more source
Accounting &Finance, EarlyView.ABSTRACT This study examines how board expertise diversity influences firm performance using a novel machine learning approach to classify directors' professional backgrounds. Drawing on data from Spanish listed firms, we develop multidimensional expertise profiles that capture multiple skills held by each director.
Fernando Hernández‐Atienza +4 more
wiley +1 more source
Letter to the Editor: Global burden, trends and forecast analysis of extremity fractures based on GBD 2021. [PDF]
Int J SurgSun X, Fei J.
europepmc +1 more source
Addiction, EarlyView.Abstract Aims Industry arguments against public health policies that reduce the consumption of unhealthy commodities often include the assertion that the policy will harm the economy by reducing production and costing jobs. However, this argument does not consider that consumers may spend money previously used for unhealthy commodity consumption on ...
Damon Morris +4 more
wiley +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