Results 161 to 170 of about 279,461 (228)

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

Advancing policy and practice in alcohol-associated liver disease and alcohol-attributable cancer: Correspondence to the editorial on "Sex disparities in alcohol-associated liver disease and subtype differences in alcohol-attributable cancers in the United States". [PDF]

Clin Mol Hepatol
Danpanichkul P, Kim D, Wijarnpreecha K, Singal AG, Yang JD.   +4 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, Baban Eulaiwi, Hidaya Al Lawati, Grantley Taylor   +3 more
wiley   +1 more source

Complete financial disclosure for improved transparency in nutrition communication. [PDF]

Front Public Health
Reynolds AN, Soedamah-Muthu SS.
europepmc   +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, Ben R. Marshall, Nhut H. Nguyen, Nuttawat Visaltanachoti   +3 more
wiley   +1 more source

Changes in Medical Education in 21 ^st Century. [PDF]

Indian J Plast Surg
Gupta H.
europepmc   +1 more source

The Impact of ESG Rating Divergence on Excess Cash Holdings: Evidence From China A‐Share Listed Firms

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, Siye Liang, Jingtong Wu, Tairan Kevin Huang   +3 more
wiley   +1 more source

Community Engagement in Research: An Antidote to the Social Value Misconception. [PDF]

Am J Bioeth
Chessa F.
europepmc   +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, Yuan George Shan, Lyndie Bayne, Nishant Agarwal   +3 more
wiley   +1 more source

USA's exit from the WHO and freeze on USAID funds globally: its perils and possible opportunities. [PDF]

J Public Health (Oxf)
Sulgodu Ramachandra S, Webster P.
europepmc   +1 more source