Results 181 to 190 of about 1,538,519 (299)

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 Formation of Islamic REIT Prices in Malaysia: Analyses of Linkages and Transmissions

open access: yesJournal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This paper examines the linkages and transmissions of five Islamic‐real estate investment trusts (I‐REITs) listed on the Kuala Lumpur stock exchange in Malaysia. In general, the five I‐REITs do not co‐move and are not linked. When the price linkage of each I‐REIT is analyzed, however, two of them, KLCC and AME, co‐move.
Takayasu Ito
wiley   +1 more source

The Impact of New Agricultural Operating Entities on Farmers' Adoption of Green Production Practices: Evidence From China

open access: yesLand Degradation &Development, EarlyView.
ABSTRACT New agricultural operating entities (NAOEs) are the organizational core of modern agricultural systems, yet whether and how they draw smallholders into green production remains empirically unsettled. Using survey data from 803 vegetable growers in Shandong Province, China, and combining the coefficient of variation method, propensity score ...
Xiaoying Zhao, Qingzhi Liu, Zeyuan Li
wiley   +1 more source

The Algorithmic Well‐Being Paradox: When AI Decision Delegation Helps and Hurts Consumer Well‐Being

open access: yesPsychology &Marketing, EarlyView.
ABSTRACT As generative AI increasingly shapes consumer decision‐making, its implications for consumer well‐being remain unclear. Existing research largely focuses on the trade‐off between algorithmic efficiency and autonomy loss. This research advances understanding by proposing the algorithmic well‐being paradox, whereby the same AI delegation can ...
Jingru Xu   +3 more
wiley   +1 more source

Opening the Black Box of Nonprofit Reputation and Volunteer Attraction With Supervised Machine Learning

open access: yesNonprofit Management and Leadership, EarlyView.
ABSTRACT With the aim to explore the potential of machine learning for nonprofit research, this article contrasts traditional linear regression with four contemporary supervised machine learning approaches. Concretely, we predict (1) reputation ratings and (2) the total number of volunteers for 4021 non‐profit organizations in the U.S.
Moritz Schmid   +2 more
wiley   +1 more source

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