Results 161 to 170 of about 97,979 (304)

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

Focusing on high Myopia

open access: yes, 2022
Myopia is a refractive error in which the light rays entering the eye are focused in front of the retina leading to blurred vision. It is a highly common ocular condition caused by axial elongation of the eye, i.e. the eye is too long. High myopia is the more severe form of this refractive error often defined as an axial length > 26 mm or a ...
openaire   +1 more source

Socially Responsible Investors and Corporate Resistance to Climate Disruptions: Agents of Change or Passive Participants?

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Climate change is a global challenge with far‐reaching implications for firms and capital markets. This study examines whether ownership by socially responsible investors (SRIs) enhances firms' resilience to climate shocks. Focusing on transition and physical climate risks, we analyse whether SRI ownership reduces firms' stock return ...
Alejandro J. Useche   +3 more
wiley   +1 more source

Differences in macular structure and microvasculature between high myopia and non-high myopia. [PDF]

open access: yesFront Med (Lausanne)
Chen Q   +7 more
europepmc   +1 more source

Supply Chain Diversification and Industrial Policies to Strengthen Economic Security

open access: yesAsian Economic Policy Review, EarlyView.
ABSTRACT Recently, global supply chains have been disrupted because of geopolitical factors and industrial policies induced by national security concerns. Under these circumstances, creating supply chain resilience and strengthening economic security are of great interest to researchers, policymakers, and business people.
Yasuyuki Todo
wiley   +1 more source

Theories of Interest and Their Relation to the Gesell–Keynes Theory

open access: yesThe American Journal of Economics and Sociology, EarlyView.
ABSTRACT We consider theories of interest as they relate to what we will call the Gesell‐Keynes (GK) theory which is essentially a real theory of capital accumulation with a monetary constraint that arises because of a liquidity return on holding money.
Ahmed Anwar
wiley   +1 more source

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