Results 221 to 230 of about 397,901 (288)

Do tax havens affect the usage of share buybacks schemes?

open access: yesAnnals of Public and Cooperative Economics, EarlyView.
Abstract This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with more intense usage of share buybacks. I find that MNCs' more intensive tax haven subsidiary usage is positively associated with a higher buyback ratio, a higher level of free cash flow and a higher level of return on ...
Alessandro Chiari
wiley   +1 more source

Strategic Tone Shifting in Corporate Reporting: Analyzing MD&A and CSR Disclosures in Socially Responsible Firms

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT This paper examines whether managers of socially responsible firms strategically manage the tone of disclosure across different communication channels, with a focus on Management Discussion and Analysis (MD&A) and Corporate Social Responsibility (CSR) reports.
Sibei Yan   +3 more
wiley   +1 more source

Too good to be true: Synthetic AI faces are more average than real faces and super‐recognizers know it

open access: yesBritish Journal of Psychology, EarlyView.
Abstract The AI revolution has produced synthetic faces that often appear more human than photos of real people. We tested whether individual differences in human face recognition ability explain variation in discriminating AI from real faces. Super‐recognizers – people with exceptional ability to recognize human faces (N = 36) – outperformed a typical
James D. Dunn   +5 more
wiley   +1 more source

Identifying the exposure of taxonomic, functional, and phylogenetic diversity of steppe birds to renewable energy development

open access: yesConservation Biology, EarlyView.
Abstract Biodiversity is globally threatened by human impacts, including land‐use transformation and climate change, which has prompted a rapid transition from fossil fuels to cleaner energy sources, such as photovoltaic (PV) energy. However, utility‐scale PV plants require vast areas and can lead to conflicts with biodiversity conservation, making ...
Pablo Medrano‐Vizcaíno   +10 more
wiley   +1 more source

Evaluation of structural and thermal performance of polystyrene integrated cross laminated timber panels. [PDF]

open access: yesSci Rep
Lakot Alemdağ E   +10 more
europepmc   +1 more source

The Master's Problem: Revisiting Hegel's Critique of Social Domination

open access: yesEuropean Journal of Philosophy, EarlyView.
Abstract This paper argues for a reinterpretation of Hegel's internal critique of the master in his famous ‘Master–Slave Dialectic.’ Hegel argues that, in addition to the evident injustice suffered by the enslaved, the arrangement also undermines the master's own purposes.
Stephen Cunniff
wiley   +1 more source

Network pharmacological insight into traditional bone healing practices of Sikkim, India. [PDF]

open access: yesPLoS One
Sharma MA   +30 more
europepmc   +1 more source

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