Results 241 to 250 of about 958,447 (352)

Greek ΜΝΗΣΘΗ and Aramaic DKYR in the Near East: A Comparative Epigraphic Study

open access: yesArabian Archaeology and Epigraphy, EarlyView.
ABSTRACT Past studies of graffiti containing the word ΜΝΗΣΘΗ have never fully established its intrinsic meaning. However, due to the existence of the Aramaic term DKYR, which carries a seemingly identical meaning to ΜΝΗΣΘΗ, in similar contexts in the Roman Near East, a comparison between both words is possible. Four distinct sites where the coexistence
Sebastien Mazurek
wiley   +1 more source

Top Executives with Academic Work Experience, Stakeholder‐friendly Engagement, and Firm Value

open access: yesAbacus, EarlyView.
We study the role of top executives’ prior academic work experience in stakeholder‐oriented activities and related capital market benefits. Analyzing data from China, we demonstrate that firms managed by top executives with academic work experience have higher stakeholder‐friendly engagement scores than those without.
Zhe Li, Xinrui Liu
wiley   +1 more source

Co‐opted Boards and the Obfuscation of Financial Reports

open access: yesAbacus, EarlyView.
This study investigates the relationship between board co‐option and the obfuscation of financial disclosures in a comprehensive sample of 9,620 10‐K filings by 1,076 US‐listed firms between 1996 and 2018. Our empirical results are consistent with our hypotheses that board co‐option partly explains the obfuscation of financial reports.
Abongeh A. Tunyi   +3 more
wiley   +1 more source

Globalization and health in an emerging new world order. [PDF]

open access: yesGlobal Health
Labonté R   +5 more
europepmc   +1 more source

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

open access: yesAccounting &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

Economic Freedom and Audit Fees: Evidence From the USA

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine the association between US state‐level economic freedom and audit fees. We argue that economic freedom lowers clients' perceived business risk, thereby requiring reduced audit effort and exposing auditors to a lower probability of litigation risk, which enables auditors to charge lower audit fees to clients headquartered in states ...
Mahmud Hossain   +3 more
wiley   +1 more source

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