Results 231 to 240 of about 139,461 (303)

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, Yuan George Shan, Lyndie Bayne, Nishant Agarwal   +3 more
wiley   +1 more source

Primary health care in South Asia: a time for reform. [PDF]

Lancet Reg Health Southeast Asia
Rao KD, Prinja S, Masud S, Afsana K, Perera S, Ramani S, Weerasinghe MC.   +6 more
europepmc   +1 more source

Corporate Carbon Management System Quality and Voluntary Carbon Assurance: The Moderating Effect of Institutional Setting

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, Rina Datt, Qingliang Tang, Abdullah Bugshan   +3 more
wiley   +1 more source

The Power of Professional Expertise: Unravelling the Boardroom Diversity Puzzle Through a Machine Learning Approach

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, Juan Antonio Rodríguez‐Sanz, Benjamín Sahelices, Fernando Tejerina‐Gaite, César Vaca   +4 more
wiley   +1 more source

Measuring economic lifespan inequality: a new indicator of poverty-free lifespan across Europe. [PDF]

Popul Health Metr
Nigri A.
europepmc   +1 more source

Modelling the economic effects of reducing the consumption of unhealthy commodities: An inter‐sectoral input–output approach

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, Duncan Gillespie, Megan James, Penny Breeze, Alan Brennan   +4 more
wiley   +1 more source

A call for inclusion of arthroplasty as essential surgery. [PDF]

Bull World Health Organ
Delaney PG, Piuzzi NS.
europepmc   +1 more source

Measuring the time‐varying market efficiency in the prewar and wartime Japanese stock market, 1924–1943

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

Carbon footprint of the construction sector is projected to double by 2050 globally. [PDF]

Commun Earth Environ
Li C, Pradhan P, Chen G, Kropp JP, Schellnhuber HJ.   +4 more
europepmc   +1 more source

Faith, gender and financial investment: Providence and Presbyterianism in Scotland and abroad

Asia‐Pacific Economic History Review, EarlyView.
Abstract Mid‐nineteenth century fictional representations of misdirected investment by widows and clergy position them as ignorant in financial matters and hence pitiable. While scholars have recognised female agency in nineteenth century commerce, insufficient attention has been paid to religious belief in financial decision‐making.
Jennifer Jones, Susan Poole
wiley   +1 more source