Results 171 to 180 of about 823,603 (291)

‘Three Circles’: Winston Churchill's Approach to International Relations

open access: yesHistory, Volume 111, Issue 395, Page 155-167, March 2026.
ABSTRACT This article introduces a special issue that explores Winston Churchill's relationship with different countries. As its starting point, this piece takes Churchill's world view that Britain derived her status from its position at the focal point of three intersecting circles: Europe, the British Empire and the wider English‐speaking world ...
ALLEN PACKWOOD   +2 more
wiley   +1 more source

Does Foreign Investors’ Information Access Vary with Geopolitical Tensions? Evidence from Corporate Conference Calls

open access: yesJournal of Accounting Research, Volume 64, Issue 1, Page 417-475, March 2026.
ABSTRACT We study how foreign investors’ access to corporate information varies with pairwise geopolitical tensions between the investor's and investee's countries. Using a sample of 1,760 country‐pairs, we find that geopolitical tensions between a conference call host firm's country and a foreign country relate negatively with investor participation ...
YIFEI LU   +2 more
wiley   +1 more source

Curbing multinational digital tax avoidance with the general anti‐avoidance rule

open access: yesAmerican Business Law Journal, Volume 63, Issue 1, Page 33-55, Spring 2026.
Abstract Large multinational companies (MNCs) are increasingly leveraging the enormous value embedded in the global digital economy. This has resulted in numerous innovations; however, it has likewise resulted in the loss of billions of dollars in tax revenue to governments due to outdated laws that generally assume a brick‐and‐mortar economy and ...
Kathryn Kisska‐Schulze, Robert C. Bird
wiley   +1 more source

Compelling private sport speech

open access: yesAmerican Business Law Journal, Volume 63, Issue 1, Page 79-99, Spring 2026.
Abstract The intermingling of sport and political speech has become increasingly poignant. Although basketball star Michael Jordan has now clarified that his famous statement that “Republicans buy sneakers, too” was made in jest when asked about why he did not make political statements, Michael Jordan was well within his rights to avoid the political ...
Thomas A. Baker III   +2 more
wiley   +1 more source

Resource windfalls and political sabotage: Evidence from 5.2 million political ads

open access: yesAmerican Journal of Agricultural Economics, Volume 108, Issue 2, Page 630-664, March 2026.
Abstract We study the role of incentives in inducing sabotage in political contents, vis‐à‐vis natural resource windfalls. The latter induce plausibly exogenous increases in contests' stakes by extending opportunities for policy implementation or private gain upon winning and enhancing incumbent advantage.
David Lagziel, Ehud Lehrer, Ohad Raveh
wiley   +1 more source

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