Results 221 to 230 of about 2,170,368 (279)

Persistence of the Positive Impact of Legislative Strategies to Constrain Multinational Corporate Tax Avoidance in Light of the ‘PwC Tax Scandal’

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines the impact of Australia's multinational anti‐avoidance legislation and diverted profits tax on restricting corporate tax avoidance (CTA) among foreign significant global entities (SGEs) operating in Australia, in light of the Price Waterhouse Coopers (PwC) tax scandal.
Mikhail Shashnov   +5 more
wiley   +1 more source

Seasonal Habitat Selection by a Threatened Ungulate in an Industrializing Boreal Landscape

open access: yesAnimal Conservation, EarlyView.
Understanding habitat selection by Threatened wood bison in landscapes characterized by anthropogenic disturbance is important for conservation planning. During summer and winter, bison selected for linear (e.g., roads, seismic lines, pipelines) and polygonal (e.g., well sites) disturbances, unless there were high densities of linear features.
Lisa J. Koetke   +4 more
wiley   +1 more source

Measuring the time‐varying market efficiency in the prewar and wartime Japanese stock market, 1924–1943

open access: yesAsia‐Pacific Economic History Review, Volume 65, Issue 1, Page 131-159, March 2025.
Abstract This study examines the adaptive market hypothesis in the prewar and wartime Japanese stock market using a new market capitalization‐weighted price index. First, we find that the degree of market efficiency varies over time and with major historical events. This implies that the hypothesis is supported in this market.
Kenichi Hirayama, Akihiko Noda
wiley   +1 more source

Commercial treaties and political transformation in Sulu and Southeast Asian littorals, c. 1830–1840

open access: yesAsia‐Pacific Economic History Review, EarlyView.
Abstract This article re‐examines an economic treaty concluded between Spain and the Sulu Sultanate in 1836. Analysing the Tausug (Jawi) and Spanish treaty versions alongside archival sources from Spain, the Philippines, and England, it traces the impact of indigenous agency beyond the formal signatories on economic and political transformations ...
Eleonora Poggio   +2 more
wiley   +1 more source

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