Results 161 to 170 of about 46,319 (267)

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

Automated face recognition assists with low‐prevalence face identity mismatches but can bias users

open access: yesBritish Journal of Psychology, EarlyView.
Abstract We present three experiments to study the effects of giving information about the decision of an automated face recognition (AFR) system to participants attempting to decide whether two face images show the same person. We make three contributions designed to make our results applicable to real‐word use: participants are given the true ...
Melina Mueller   +5 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

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