Results 211 to 220 of about 148,760 (303)

The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection Access

open access: yesAbacus, EarlyView.
We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley   +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

The Effect of Benzodiazepines on Catatonia: A Systematic Review and Meta‐Analysis

open access: yesActa Psychiatrica Scandinavica, EarlyView.
ABSTRACT Introduction Catatonia is a complex psychomotor syndrome associated with various psychiatric and somatic underlying disorders. Current treatment protocols include benzodiazepines and electroconvulsive therapy (ECT). Despite their widespread use, systematic evidence regarding efficacy and optimal benzodiazepine dosage remains limited.
L. Bot   +14 more
wiley   +1 more source

Phylogenetically‐Informed Crayfish Conservation in the Face of Climate Change

open access: yesAnimal Conservation, EarlyView.
Crayfish are a vital part of freshwater ecosystems, yet one third of assessed species are threatened with extinction, and almost 90% are highly sensitive to climate change. In this study, we produced a phylogenetically‐informed species prioritisation for crayfish conservation and explored the impacts of projected climate change scenarios on crayfish ...
Sebastian Pipins   +6 more
wiley   +1 more source

Geometric Morphometrics Reveal Body Shape Variation in Freshwater Shrimps of the Genus Macrobrachium Lacking a Mandibular Palp (Formerly Pseudopalaemon Sollaud, 1911) (Decapoda: Palaemonidae)

open access: yesActa Zoologica, EarlyView.
ABSTRACT Shape variation in the cephalothorax of Macrobrachium species without mandibular palp using geometric morphometrics was used as a tool to support species differentiation and propose new diagnostic characters for taxonomic identification.
Thaís Arrais Mota   +4 more
wiley   +1 more source

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