Results 91 to 100 of about 10,738 (176)
Lower trade credit payment delays as a result of exclusion from tax deductible expenses
International Journal of Management and EconomicsThis article tests whether excluding late and long payments from deductible expenses shortens days payable outstanding (DPO). We exploit a natural experiment of increasing the income tax base resulting from liabilities overdue for more than 30 days and ...
Bernal Arkadiusz, Białek-Jaworska Anna
doaj +1 more source
Does climate policy uncertainty affect a firm's lease versus buy decision? Evidence from the US
International Review of Economics & FinanceWe examine whether US firms prefer to use operating leases to purchase assets when faced with elevated climate policy uncertainty (CPU). Using a sample of 83,666 firm-year observations from 2000 to 2017, we find that CPU exhibits a significant positive ...
Fahim Sultanbawa +3 more
doaj +1 more source
Employee incentive and stock liquidity: Evidence from a quasi-natural experiment in China
International Review of Economics & FinanceThis study seeks to understand the stock market reaction to Employee Stock Ownership Plans (ESOP), which is vital in corporate governance. ESOP aligns the interests of employees and shareholders since employee compensation is highly linked to the company'
Xiang Zhang +3 more
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Wall Street's attitude toward the CEO-to-employee pay ratio: Evidence from M&As
International Review of Economics & FinanceUsing U.S. M&A announcement events, we attempt to understand the market's attitude towards CEO-to-employee pay-ratio. In a sample of 707 M&A events between 2018 and 2021, we find that acquirers' M&A announcement returns are positively associated with ...
Katsiaryna Salavei Bardos +3 more
doaj +1 more source
Ex-military strategic leaders and corporate social performance: effects and boundaries
European Research on Management and Business EconomicsExmilitary strategic leaders, by whether and when they affect corporate social performance (CSP), have not been systematically explored to date. On the basis of imprinting theory, upper echelons theory, and empirical data from Chinese listed firms from ...
Ge Ren, Ping Zeng, Xi Zhong
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International Review of Economics & FinanceGovernment regulatory interventions in the external business environment profoundly shapes firms' economic behavior and operating strategic choices.
Mengke Fan, Dan Chen, Yusen Lei
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Cryo-EM structures of Aβ40 filaments from the leptomeninges of individuals with Alzheimer’s disease and cerebral amyloid angiopathy [PDF]
Acta Neuropathol Commun, 2023 Yang Y +7 more
europepmc +2 more sources
The dark side of mandatory CSR disclosure: Evidence from expropriation in China
International Review of Economics & FinanceWe examine how mandatory corporate social responsibility (CSR) disclosure impacts the expropriation of minority shareholders. On the one hand, controlling shareholders may increase expropriation to shift the costs caused by increased CSR investment ...
Kaijuan Gao, Xiuran Qiao, Shangkun Liang
doaj +1 more source
Borsa Istanbul ReviewThis study investigates the impact of Environmental, Social, and Governance (ESG) investments on corporate debt financing (CDF) in the BRICS (Brazil, Russia, India, China, and South Africa) economies throughout 2010 to 2022.
Bilal Haider Subhani +2 more
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Identification of High-Yielding Genotypes of Barley in the Warm Regions of Iran. [PDF]
Plants (Basel), 2023 Pour-Aboughadareh A +8 more
europepmc +1 more source