Results 211 to 220 of about 91,306 (296)
Sexual and Reproductive Health and Rights and Global Development. [PDF]
Stud Fam PlannSedgh G, Singh S, Taqi I, Wittenberg J.
europepmc +1 more source
Real Effects of Temporary Employees: Evidence From Cost Behaviour
Accounting &Finance, EarlyView.ABSTRACT This study examines the relationship between the use of temporary employees and corporate cost behaviour, along with its managerial implications. Utilising a uniquely comprehensive data set on temporary employees from Korea, we find that firms with a higher proportion of temporary employees exhibit greater cost flexibility in response to sales
Sangil Kim, Ho‐Young Lee
wiley +1 more source
Asset-level assessment of climate physical risk matters for adaptation finance. [PDF]
Nat CommunBressan G +3 more
europepmc +1 more source
Unveiling Corruption's Influence on Insider Trading: US Insights
Accounting &Finance, EarlyView.ABSTRACT This study examines the relationship between state‐level political corruption and firm‐level insider trading in the United States. State corruption is proxied using Department of Justice court cases involving corrupt activities. The findings reveal a positive and statistically significant association between political corruption and insider ...
Ahmed Al‐Hadi +3 more
wiley +1 more source
The Relative Impact of Different News on Stock Returns: Evidence From New Zealand
Accounting &Finance, EarlyView.ABSTRACT We estimate the effects of different news events on New Zealand stock returns. Our results indicate that local news, such as announcements from the New Zealand Central Bank interest rate changes (official cash rate) and company earnings reports, generally has a greater impact than international news. However, U.S. Federal Open Market Committee
Rui Ma +3 more
wiley +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
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
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
Investor attention and corporate social responsibility of family businesses in Vietnam: The moderating role of CEO overpower. [PDF]
PLoS OneDuong KD, Nguyen HTH, Truong PH, Le HTP.
europepmc +1 more source