Results 201 to 210 of about 14,444 (299)

Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Effective policymakers must balance the demands of formulating a corporate tax system that raises revenue and spurs economic activity (e.g., investment) while promoting a “level playing field” across firms. Balancing these tradeoffs has likely caused tax systems to become more complex over time, increasing firms’ difficulty in understanding ...
HARALD AMBERGER   +2 more
wiley   +1 more source

An open dataset of Chinese duration expressions. [PDF]

open access: yesSci Data
Zhang SQ, Niu JW, Liu X, Sui XY, Rao LL.
europepmc   +1 more source

Real Effects of Subjectivity in Measuring Fair Values

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT This study examines how the subjectivity in measuring fair values of assets without readily observable market prices affects investment efficiency and shareholder value. When fair values are objective measures of asset value, they facilitate efficient investment decisions that align with shareholder interests.
VERENA BRAUN   +3 more
wiley   +1 more source

The role of LEAP2 on cognitive impulsivity after refeeding: evidence from a preclinical study in female mice and from patients with anorexia nervosa. [PDF]

open access: yesTransl Psychiatry
Tezenas du Montcel C   +7 more
europepmc   +1 more source

Landowners' Willingness to Participate in Temporary and Permanent Agri‐Environmental Schemes

open access: yesJournal of Agricultural Economics, EarlyView.
ABSTRACT Within the EU and beyond, voluntary agri‐environmental and climate schemes (AES) are used to curtail externalities from agricultural production including nitrate leaching, biodiversity degradation and greenhouse gas emissions. This paper investigates and compares Danish landowners' preferences for temporary and permanent AES using a choice ...
Jakob Vesterlund Olsen   +5 more
wiley   +1 more source

Perceived reward certainty in the assessment of delay discounting. [PDF]

open access: yesJ Exp Anal Behav
Downey H   +5 more
europepmc   +1 more source

The Meta Pricing Efficiency of Producer Cooperatives Under Hedonic Product Attributes: The Case of German Wine

open access: yesJournal of Agricultural Economics, EarlyView.
ABSTRACT High internal coordination costs may put cooperatives at a disadvantage in the production and marketing of agri‐food products with hedonic quality attributes. The efficiency of cooperatives and non‐cooperatives is therefore compared with respect to their ability to place wines on the market at prices that reflect their measurable quality ...
Rebecca Hansen, Sebastian Hess
wiley   +1 more source

Home - About - Disclaimer - Privacy