Results 91 to 100 of about 27,889 (308)

CEOs' Political Ideology, Social Capital and Corporate Tax Avoidance

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Building on institutional theory, we explore the interaction between social capital and CEO political ideology on corporate tax avoidance. Using CEOs' political donations to identify their political ideology, we find that firms led by Republican CEOs tend to have lower (higher) effective tax rates when located in communities with lower (higher)
Tien‐Shih Hsieh   +2 more
wiley   +1 more source

Liberal – Liberalismo

open access: yesLer História, 2008
The history of the words liberal and liberalism and the usages that were made in the Portuguese context share, as expected, many of the lines that are detectable in other scenarios. If you seek for specifics, perhaps they can be found, firstly, in the greater persistence of the old sense of liberality, in the fact that it was not the word (Liberal ...
openaire   +3 more sources

The Nexus Between Self‐Efficacy and Professional Skills Development Among Accounting Students: Do Social and Cultural Factors Matter?

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Research conducted in various disciplines in developed countries demonstrates that self‐efficacy beliefs significantly influence students' professional skills development. This study examines the influence of self‐efficacy beliefs on the development of accounting students' professional skills based on their personality traits in a developing ...
Garima Sharma   +4 more
wiley   +1 more source

Toward an Austro‐Libertarian Sociology

open access: yesThe American Journal of Economics and Sociology, EarlyView.
ABSTRACT Interventionism has become a defining feature of modern societies, shaping individual behavior, economic activity, and social norms through state regulations, subsidies, and collectivist ideologies. Despite its profound impact, sociology has largely failed to critically examine the dynamics of interventionism from a praxeological standpoint in
Alexis Sémanne
wiley   +1 more source

Has Politics Become More Professional? Career and Legislative Professionalisation in the Australian Parliament Since 1950

open access: yesAustralian Journal of Politics &History, EarlyView.
“Professional politicians” have been lamented for their perceived negative impact on representative democracy. However, the concept of “political professionalisation” is deployed inconsistently, making these claims difficult to assess. This article develops a framework to measure professionalisation across two dimensions: career professionalisation ...
Peter Ferguson   +3 more
wiley   +1 more source

The financialization of housing and its political consequences

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Institutional investors in residential real estate have become targets of political backlash against unaffordable housing. We argue that this backlash is not only about economic issues such as rising rents; it reflects a fundamental rejection of “financialized capitalism” that turns housing from a basic need into a speculative asset.
Rafaela Dancygier, Andreas Wiedemann
wiley   +1 more source

A strike for democracy? Migration, the bigot's veto, and the electoral use of force

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Politicians and philosophers alike have warned that the spread of anti‐migrant bigotry in the Western world requires a tragic trade‐off regarding immigration policy: Although millions of asylum‐seekers might be owed admission to Western democracies, there are many cases where they nonetheless ought to be denied entry, because their admission ...
Shmuel Nili
wiley   +1 more source

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