Results 191 to 200 of about 1,589 (254)
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
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
Emergent poverty traps at multiple levels impede social mobility. [PDF]
Humanit Soc Sci CommunDupont C, Roy D.
europepmc +1 more source
The Value of Financial Advice and Portfolio Rebalancing for Retirement Savings
Accounting &Finance, EarlyView.ABSTRACT Utilising a sample of over 55,000 retirement portfolio rebalances, we examine (i) who seeks financial advice prior to rebalancing, and (ii) compare portfolio outcomes between advised and self‐directed rebalances. We find that wealthier, older, and female members are more likely to receive financial advice prior to rebalancing, and that advice ...
Kirsten L. MacDonald +3 more
wiley +1 more source
Quantifying the U.S. surgical instrument fleet and its reprocessing burden: implications for cost and sustainability in healthcare. [PDF]
BMC Health Serv ResMácola A, Estes W, Nichol PF.
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
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
School-based adolescent health survey in Himachal Pradesh, India: study design and protocol. [PDF]
Front Public HealthMohanty S +7 more
europepmc +1 more source
Australian Endodontic Journal, EarlyView.ABSTRACT The aim of this study was to synthesize evidence on the influence of Enterococcus faecalis on endodontic treatment failure and strategies for its elimination. This study followed the Preferred Reporting Items for Systematic Reviews and Meta‐Analyses (PRISMA) guidelines and was registered in PROSPERO (CRD420251022741).
Francine Santos Fernandes de Lima +1 more
wiley +1 more source