Results 221 to 230 of about 4,288,391 (294)

Capital taxation, income shifting and retained earnings: evidence from dividend tax reforms

Fiscal Studies, EarlyView.
AbstractIn this paper, we analyse the effects of dividend tax reforms on tax revenues, income shifting and earnings retention. We examine two significant policy changes in Israel during the 2010s. Using administrative tax records, we study a permanent increase of 5 percentage points in the dividend tax rate in 2012 and a temporary tax relief enacted in
Yonatan Berman, Esteban F. Klor
wiley   +1 more source

Dementia Prevention as the Neurovascular Dividend of Hypertension Control. [PDF]

Stroke
Noriega de la Colina A, Leigh R.
europepmc   +1 more source

Quid Pro Quo? Private Information Flows in Shareholder Activism: Evidence from Mutual Fund Families

Journal of Accounting Research, EarlyView.
ABSTRACT This paper hypothesizes that information flows from target firms to large shareholders during activist campaigns and that these flows have governance consequences. Focusing on actively managed mutual fund families, we find that informed trading by large‐holding fund families increases during activist campaigns relative to smaller‐holding fund ...
EUNJEE KIM, HAI PHAM
wiley   +1 more source

Rethinking cancer care in conflict settings: lessons from Ukraine. [PDF]

BMJ Oncol
Skelton M, Bowsher G, Denysenko K, Sullivan R.   +3 more
europepmc   +1 more source

De‐Dollarization Is a Plausible Outcome of the New Washington Consensus

Global Policy, EarlyView.
ABSTRACT A trend towards de‐dollarization of the global economy in which the US dollar ceases to be used as the world's reserve currency for international transactions confronts some of the existing structures of international economic law, built upon the rules set out by US‐led organizations like the WTO, the IMF, and the World Bank. This article will
David Collins
wiley   +1 more source

Analyzing robust dividend payout policy with dynamic panel regression: Application of speed of adjustment to half-life. [PDF]

PLoS One
Jangphanish K, Boonyanet W, Tongkong S.
europepmc   +1 more source

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

Accounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri, Anup Srivastava, Hussein Warsame   +2 more
wiley   +1 more source

Cash transfers do not increase traumatic injury and mortality: evidence from Alaska. [PDF]

Am J Epidemiol
Steedle R, Pickett REM, Bongiovanni T, Dono H, Lee B, Hobby E, Zink A, Cowan SK.   +7 more
europepmc   +1 more source

A Commentary on Accounting Education in Transition: Reflections on What 800+ Students Taught Us About ChatGPT Commentaire sur l'enseignement de la comptabilité en pleine mutation : réflexions sur ce que plus de 800 étudiants nous ont appris au sujet de ChatGPT

Accounting Perspectives, EarlyView.
ABSTRACT This commentary contributes to ongoing discussions in accounting education by examining how undergraduate students perceive and engage with ChatGPT as generative artificial intelligence (AI) becomes more prevalent in learning contexts. Based on survey data and open‐ended reflections from 846 accounting students at a Canadian university, the ...
Sonia Dhaliwal, Anna Czegledi, Ken Dafoe
wiley   +1 more source

Revisiting the Governance-Dividend Nexus: The Mediating Role of Corporate Social Responsibility. [PDF]

F1000Res
Shaheen R, Bala H, Haruna Abubakar A, Lamba Sahdev S, Alhaji Sani A, Khatoon G, Zahid U.   +6 more
europepmc   +1 more source