Results 171 to 180 of about 979 (242)

Indigenizing the Ledger: An Indigenous Pathway to Accounting « Autochtoniser » le grand livre : une voie autochtone vers la profession comptable

Accounting Perspectives, EarlyView.
ABSTRACT Indigenous accountants are underrepresented in Canadian accounting practice and education despite ongoing educational and employment recruitment strategies. This article explores reasons why current Indigenous employment strategies seem not to be working by examining cultural chasms between Indigenous and Eurocentric worldviews.
Justin (Jah'kota) Holness, Toby Willis‐Camp, Jacqueline Gagnon   +2 more
wiley   +1 more source

Advancing progress on tobacco control in low-income and middle-income countries through economic analysis. [PDF]

Tob Control
Small R, Nugent R, Webb D, Hutchinson B, Spencer G, Ngongo C, Chestnov R, Tarlton D.   +7 more
europepmc   +1 more source

Engaging With Practitioners: The Case of the Accounting for Impact Diversity Event Mobiliser les personnes praticiennes : le cas de l'événement sur la diversité organisé par le réseau Accounting for Impact

Accounting Perspectives, EarlyView.
ABSTRACT How can we bring together accounting academics and practitioners to engage in meaningful conversations about diversity, equity, inclusion, and Indigeneity (DEII)? This paper offers a reflection on DEII drawn from a diversity event held in Canada in 2024 by the academic initiative Accounting for Impact.
Charles H. Cho, Erica Pimentel, Julie Bernard, Alessandro Ghio, Leanne Keddie, Joel Bothello   +5 more
wiley   +1 more source

The three‐step test in international copyright—a global framework for generative AI training

American Business Law Journal, EarlyView.
Abstract The training of generative artificial intelligence (genAI) models involves the processing of large datasets, which often include copyrighted materials, thereby raising questions of copyright infringement. These questions tend to center on whether such use constitutes fair use or falls under text and data mining (TDM) exceptions.
Nicola Lucchi, Tim W. Dornis, Pascal T. Sierek   +2 more
wiley   +1 more source

The Law Behind Dispute Onset: How Legal Uncertainty Drives Maritime Boundary Disputes. [PDF]

J Conflict Resolut
Yüksel U.
europepmc   +1 more source

The effect of addback statutes on CEO compensation

Accounting &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, Gerald Lobo, Ray Zhang, Weiji Zhang   +3 more
wiley   +1 more source

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

Accounting &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, Yuan George Shan, Lyndie Bayne, Nishant Agarwal   +3 more
wiley   +1 more source

Transferable military medical lessons from the Russo-Ukraine war. [PDF]

BMJ Mil Health
Hodgetts TJ, Naumann DN, Bowley DM.
europepmc   +1 more source

Firm Financial Performance: Disentangling the Corporate Gender Diversity as Driver of ESG Disclosure in EU Companies

Accounting &Finance, EarlyView.
ABSTRACT This study investigates the relationship between gender diversity in senior corporate positions and environmental, social and governance (ESG) initiatives, alongside their impact on corporate financial performance across European Union companies.
Paolo Saona, Laura Muro
wiley   +1 more source