Results 111 to 120 of about 517 (257)
Defense against small parties: electoral reforms and their impact on Tunisia's electoral system since the Arab Spring. [PDF]
Z Vgl Polit, 2022 Ali H.
europepmc +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT This paper examines the association between CEOs' prosocial tendency and their firms' likelihood of accounting manipulation. We measure CEOs' prosocial tendency based on their involvement with charitable organizations. We find that prosocial CEOs are less likely to engage in accounting manipulation, as proxied by material non‐reliance ...
Mei Feng +3 more
wiley +1 more source
Measuring the Volatility of the Political agenda in Public Opinion and News Media. [PDF]
Public Opin Q, 2021 Camargo CQ +3 more
europepmc +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT We study how analysts' inherited cultural attitudes to time orientation affect their production of long‐term information and the profitability of their stock recommendations. We find that analysts from long‐term‐oriented cultures exhibit a longer forecast horizon and issue more long‐term forecasts.
Shuping Chen +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
New parties in a crowded electoral space: the (in)stability of radical right voters in the Netherlands. [PDF]
Acta Polit, 2022 Kessenich E, van der Brug W.
europepmc +1 more source
Accounting &Finance, EarlyView.ABSTRACT Climate change is a global challenge with far‐reaching implications for firms and capital markets. This study examines whether ownership by socially responsible investors (SRIs) enhances firms' resilience to climate shocks. Focusing on transition and physical climate risks, we analyse whether SRI ownership reduces firms' stock return ...
Alejandro J. Useche +3 more
wiley +1 more source
When’s the Party (or Coalition)? Agenda-Setting in a Highly Fragmented, Decentralized Legislature
Journal of Politics in Latin America, 2016 This paper examines committee behavior in Colombia to determine whether parties or coalitions exert agenda-setting powers despite the fact that the formal rules seemingly create little incentive for cooperation.
Mónica Pachón, Gregg B. Johnson
doaj
Anti‐Takeover Provisions and Corporate Tax Avoidance
Accounting &Finance, EarlyView.ABSTRACT We examine the impact of anti‐takeover provisions (ATPs) on corporate tax avoidance in firms listed on Chinese A‐share markets, using rule‐based textual analysis over 2009–2023. In the absence of a unified anti‐takeover statute in China, legal reforms since 2006 have expanded corporate bylaw autonomy, enabling managers to adopt charter‐based ...
Zhiying Hu +3 more
wiley +1 more source
Credit Market Frictions and Bankruptcy Law Design—Implications for Korea*
Asia-Pacific Journal of Financial Studies, EarlyView.Abstract Bankruptcy law design has important implications for financial markets and economic growth. As bankruptcy law design interacts with local economic and political conditions, it is important to consider these factors when designing optimal bankruptcy law.
David Schoenherr
wiley +1 more source