Results 191 to 200 of about 148,719 (353)

The effect of addback statutes on CEO compensation

open access: yesAccounting &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   +3 more
wiley   +1 more source

The need to address the myopia pandemic: summary report of the global myopia public health summit 2024. [PDF]

open access: yesGlob Health Res Policy
Pan W   +20 more
europepmc   +1 more source

Labour Mobility and Conditional Conservative Accounting

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Firms having low employee labour mobility face demands by employees to signal employment stability. We argue that one way of addressing such demands is by adopting conditional conservative accounting to convey financial prudence and reduce the perceived future unemployment risk.
Justin Chircop, Lars H. Hass
wiley   +1 more source

The treatment of myopia. [PDF]

open access: bronze, 1983
P. D. Trevor‐Roper
openalex   +1 more source

Migrant Top Management Team and Corporate Innovation: Evidence From China

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study explores the association between top management teams (TMT) comprised of migrant managers (migrant TMT) and corporate innovation. Using hand‐collected data for a sample of Chinese A‐share listed firms spanning the period 2008–2020, we find a positive and significant association between a migrant TMT and corporate innovation.
Ying Liu   +2 more
wiley   +1 more source

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