Results 91 to 100 of about 3,338 (262)
Global Policy, EarlyView.ABSTRACT This article examines the evolution of the European Troika's narratives on Iran's nuclear program, from the aftermath of the JCPOA to the 2026 “Ramadan War.” Drawing on an analysis of 55 official statements by E3 leaders and diplomats, the study traces how the E3 shifted between a posture of normative hedging and one of bandwagoning.
Mohammad Eslami
wiley +1 more source
Tax Payments in Loss Firms Paiements de l'impôt sur les sociétés affichant des pertes
Contemporary Accounting Research, EarlyView.ABSTRACT In a broad sample of publicly traded firms, we observe that the share of firms annually reporting pre‐tax book losses increased from about 20% to 40% during 1988–2023. We also observe that 68% of those loss firms have positive cash tax payments (taxpaying loss firms).
Alexander Edwards +2 more
wiley +1 more source
StylistykaIn the age of stimulus overload magazine covers are aimed at gaining the readers’ attention by announcing or summarising selected content of the particular issue in a way that is both attractive, and engages the potential audience in the process of ...
DOROTA MILLER
doaj
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 +3 more
wiley +1 more source
Role of sustained democracy in US foreign policy during presidency of Joseph R. Biden
Entrepreneurship and Sustainability IssuesValue-based foreign policy has always been a point of controversy, and the situation is no different today. This question becomes all the more controversial in the event that its executor is to be a pre-eminent power - the United States of America.
Juraj Vrbovský +3 more
doaj +1 more source
An ecclesiastical court: Christian nationalism and perceptions of the US Supreme Court
American Journal of Political Science, EarlyView.Abstract Recently, scholars have increasingly examined the unique blending of Christian and political ideology known as Christian nationalism. During this period, the US Supreme Court has increasingly ruled in ways that favor Christian nationalism, and Court watchers have criticized several justices for showing bias toward Christianity at best and ...
Miles T. Armaly +3 more
wiley +1 more source
On the New US Military Strategy in the Arctic
Арктика и СеверThe article discusses the new US military strategy in the Arctic, announced by the administration of J. Biden in July 2024. It replaced a similar document issued under D. Trump in 2019. The authors raise the question of what has changed in the approaches
Valeriy N. Konyshev +1 more
doaj +1 more source
Mitigating policy uncertainty: What financial markets reveal about firm‐level lobbying
American Journal of Political Science, EarlyView.Abstract Elections can lead to substantial policy changes and, thus, are a significant source of risk. Firms can respond to such policy uncertainty by lobbying, but it is hard to quantify whether they do so and, if so, how much lobbying benefits them. We construct a new dataset and leverage investors’ expectations of variability in stock returns in the
Kristy Buzard +2 more
wiley +1 more source
Rulers on the road: Itinerant rule in the Holy Roman Empire, AD 919–1519
American Journal of Political Science, EarlyView.Abstract Itinerant rule, rule exercised through traveling, was a common yet insufficiently researched, premodern form of governance. Studying the determinants of ruler itineraries in the Holy Roman Empire, AD 919–1519, we argue that rulers' visits targeted “marginal” elites.
Carl Müller‐Crepon +3 more
wiley +1 more source
Why are surveys struggling to estimate vote shares?
American Journal of Political Science, EarlyView.Abstract Polling in the 2020 US presidential elections significantly underestimated Trump support, calling into question the accuracy of all political surveys. Although many have speculated that this bias is due to Trump supporters refusing to respond to surveys, we have previously lacked the data to directly evaluate this theory.
Matthew Tyler +6 more
wiley +1 more source