Contemporary Accounting Research, EarlyView.Abstract Although the community of tax professionals is a key actor in the tax realm, its nature continues to remain elusive in many countries. Using a qualitatively driven mixed‐methods approach that integrates the insights obtained from in‐depth interviews and the results of a survey of practitioners, we examine the Canadian tax field.
Till‐Arne Hahn, Darlene Himick
wiley +1 more source
Forced to Live: Controlled Forced Feeding of Political Prisoners and the Challenge to Nation-States' Civilising Processes. [PDF]
Br J SociolVertigans S, Connolly J, Dolan P.
europepmc +1 more source
Iron Ore Pricing in China: Financialization Through a Marxist Lens
Abacus, EarlyView.We offer a Marxist interpretation of financialization as we examine the Chinese market for iron ore and the shift in the pricing mechanism from an annual fixed price to an indexed price from 2010. Drawing upon Marx's theory of the circuit of capital, we illustrate an empirical case of financialization that results from the conflict between social ...
Xun Gong, Eagle Zhang, Corinne Cortese
wiley +1 more source
How to make one line in the FDA Commissioner's new drug review program into a force for affordable access for patients. [PDF]
Health Aff SchEmond SK, Ollendorf DA.
europepmc +1 more source
Rethinking the contract‐failure theory
American Business Law Journal, EarlyView.Abstract The contract‐failure theory posits that the nonprofit form can be an indicator of high product quality because the nondistribution constraint reduces the nonprofit manager's financial benefits from cheating. This would give nonprofits an advantage over for‐profit firms when consumers cannot determine product quality and thus explains ...
Yumiao Wang
wiley +1 more source
Can antitrust policy promote enterprise innovation? Evidence from Zhongguancun science and Technology Park. [PDF]
HeliyonWang W, Hu B, Liu J, Yang Z.
europepmc +1 more source
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
Mechanisms Considering Public Investment in Pricing and Reimbursement Decisions of Medicines and Other Health Technologies: A Scoping Review. [PDF]
Appl Health Econ Health PolicyGarcía-Díaz M +3 more
europepmc +1 more source
Competition in International Generic Drug Markets.
JAMA Health ForumGaudette É +3 more
europepmc +1 more source
The Trump Administration's 'earthquake' is why we need the New Public Health Order. [PDF]
PLOS Glob Public HealthMurray-Evans P +5 more
europepmc +1 more source