Results 201 to 210 of about 176,241,749 (293)

1925-2025: a century of international pharmaceutical law. [PDF]

J Pharm Policy Pract
Riboulet-Zemouli K.
europepmc   +1 more source

Using Financial Accounting Information to Estimate the Income Shifting of US Multinationals Utilisation des renseignements comptables pour estimer le transfert de revenus des multinationales américaines

Contemporary Accounting Research, EarlyView.
ABSTRACT Existing estimates of how much income US multinational corporations (MNCs) shift out of the United States differ dramatically, and most cannot identify which specific firms do the shifting. We use data from firms' public financial reports to derive firm‐year estimates of US MNCs' outbound income shifting.
Scott D. Dyreng, Robert Hills, Kevin S. Markle   +2 more
wiley   +1 more source

Cumulative effects assessment under the World Heritage and Ramsar regimes. [PDF]

Environ Manage
Hamman E.
europepmc   +1 more source

Bridging the Late Antique Gap in Northwest Arabia: New Archaeological Evidence on the Occupation of Wādī al‐Qurā (al‐ʿUlā [AlUla], Saudi Arabia) Between the Third and Seventh Centuries CE

Arabian Archaeology and Epigraphy, EarlyView.
ABSTRACT In 2019, the Dadan Archaeological Project (CNRS/RCU/AFALULA) identified a Late Antique village 1 km south of ancient Dadan in the al‐ʿUlā valley (northwest Saudi Arabia). Three excavation seasons at this site (2021–2023) have uncovered a massive building constructed in the late third or early fourth cent.
Jérôme Rohmer, Abdulrahman Alsuhaibani, Charlène Bouchaud, Elora Chambraud, Vladimir Dabrowski, Hatem Djerbi, Fabien Lesguer, Hervé Monchot, Paul Picavet, Louise Purdue, Bertrand Riba, Shadi Shabo   +11 more
wiley   +1 more source

"They don't care about deaf problems." Children's rights and emotional well-being. [PDF]

J Deaf Stud Deaf Educ
Byrne B, McNamee CB.
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

AI-mediated intergenerational skill transfer: enhancing ESG literacy and sustainable consumption among aging populations. [PDF]

Front Artif Intell
Paul A, Astle, Roy S.
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