Results 191 to 200 of about 302,853 (230)

CEO's Early‐life Experience of Disasters and Corporate Environmental Performance

open access: yesAbacus, EarlyView.
We investigate the nexus between the early‐life disaster experiences of chief executive officers (CEOs) and their firms’ environmental performance metrics. We hypothesize that first‐hand experience of the adversities of natural disasters in the formative years of a CEO can catalyze a transformation in their environmental cognizance and perspective ...
Shushu Liao   +2 more
wiley   +1 more source

Preparation of low molecular weight chitosan through hydroxyl radicals generated via hydrodynamic cavitation. [PDF]

open access: yesUltrason Sonochem
Zupanc A   +8 more
europepmc   +1 more source

Practical Expedients—A Valid Tool in IFRS Standard‐setting?

open access: yesAbacus, EarlyView.
The International Accounting Standards Board (IASB) has introduced simplified accounting choices, so‐called ‘practical expedients’, in International Financial Reporting Standards (IFRS). These practical expedients permit preparers to deviate from IFRS principles when accounting for economic events.
Niclas Hellman   +3 more
wiley   +1 more source

The effect of addback statutes on CEO compensation

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.
Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil   +3 more
wiley   +1 more source

Estimation of heterosis and combining ability under low soil phosphorus condition in rice (Oryza sativa L.). [PDF]

open access: yesSci Rep
Madhusudan N   +7 more
europepmc   +1 more source

ESG Rating Uncertainty and Excess Cash Holdings: Evidence From China

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study investigates the impact of environmental, social, and governance (ESG) rating uncertainty on excess cash holdings. Using a sample of Chinese A‐share listed companies from 2015 to 2021, we find a positive association between ESG rating uncertainty and excess cash holdings.
Bin Li, Yifan Xu, Miaodi Han
wiley   +1 more source

Strategies for premedication and G-CSF application in sacituzumab govitecan treatment of patients with triple-negative breast cancer: multicenter insights. [PDF]

open access: yesSupport Care Cancer
Pieniążek M   +9 more
europepmc   +1 more source

A Cross‐Country Study of the Impact of Ownership Structure on the Voluntary Audit Decisions of Private Entities in Developing Countries

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study investigates the relationship between ownership structure and voluntary audit decisions using a sample of 29,143 private entities across 112 developing countries. The findings indicate that private entities with higher foreign and government ownership are more likely to engage in voluntary audits, while those with greater block ...
Sudipta Bose, Sarowar Hossain
wiley   +1 more source

Home - About - Disclaimer - Privacy