Results 221 to 230 of about 185,676 (264)

Between Sustainable Development, Financialisation and Sovereign Debt Crisis: The Case of Blue Finance as Yet Another Iteration of the Washington Consensus

open access: yesGlobal Policy, EarlyView.
ABSTRACT As far as international economic law (IEL) is concerned, the ‘Washington Consensus’ generally refers to the World Bank and the International Monetary Fund (IMF)'s development finance policies and tools. It covers their application to their clients and borrowers with the support of Western governments. This acceptation is of particular interest
Leïla Choukroune
wiley   +1 more source

Marginal Tax Rates of Canadian Public Firms and the Applicability of Marginal Tax Rates in Corporate Decisions*

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT While several US studies demonstrate the importance of using marginal tax rates (MTRs) to study corporate decisions and tax incentives, research using MTR in the Canadian setting is limited. The MTR literature has made several improvements on the estimation process using US firms, but these advances have not been made available for Canadian ...
Khin Phyo Hlaing, Bin (Betty) Xing
wiley   +1 more source

The informativeness of consolidated and parent‐only earnings to investors: Evidence from India

open access: yesContemporary Accounting Research, EarlyView.
Abstract We examine whether earnings from parent‐only financial statements are incrementally informative to those from consolidated financial statements. We use a unique mandate in India that requires firms to provide both consolidated and parent‐level financial statements, since currently neither US GAAP nor IFRS mandates this level of disaggregation.
Sudhakar V. Balachandran   +3 more
wiley   +1 more source

Public Tax Disclosures and Investor Perceptions Publications d'informations fiscales et perceptions des investisseurs

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT Regulators are increasingly considering and mandating additional public tax disclosures to enhance transparency and promote scrutiny of corporate tax avoidance. We conducted three experiments to examine how such disclosures influence retail investors' perceptions of firms with identical effective tax rates but different tax avoidance methods ...
Bart Dierynck   +4 more
wiley   +1 more source

Role of organizational network analyses to advance workforce inclusion and belonging: a scoping literature review. [PDF]

open access: yesFront Psychol
Decker-Tonnesen PL   +7 more
europepmc   +1 more source

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