Results 191 to 200 of about 134,424 (302)

The effect of addback statutes on CEO compensation

Accounting &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, Gerald Lobo, Ray Zhang, Weiji Zhang   +3 more
wiley   +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, Yuan George Shan, Lyndie Bayne, Nishant Agarwal   +3 more
wiley   +1 more source

Spontaneous Pathologic Myopia and Contributing Factors in Nonhuman Primate Models. [PDF]

Transl Vis Sci Technol
Tian J, Liu W, Yang C, Zhu Y, Hou S, Zhuo Y, Wu J, Wang N.   +7 more
europepmc   +1 more source

Socially Responsible Investors and Corporate Resistance to Climate Disruptions: Agents of Change or Passive Participants?

Accounting &Finance, EarlyView.
ABSTRACT Climate change is a global challenge with far‐reaching implications for firms and capital markets. This study examines whether ownership by socially responsible investors (SRIs) enhances firms' resilience to climate shocks. Focusing on transition and physical climate risks, we analyse whether SRI ownership reduces firms' stock return ...
Alejandro J. Useche, Marta Sánchez‐Sancho, Jennifer Martínez‐Ferrero, Emma García‐Meca   +3 more
wiley   +1 more source

Effect of screen time and outdoor activities on myopia progression. [PDF]

PLoS One
Zougheib Y, Salameh N, Slim A, Wehbi Z, Bou Ghannam A, Al-Haddad C.   +5 more
europepmc   +1 more source

Anti‐Takeover Provisions and Corporate Tax Avoidance

Accounting &Finance, EarlyView.
ABSTRACT We examine the impact of anti‐takeover provisions (ATPs) on corporate tax avoidance in firms listed on Chinese A‐share markets, using rule‐based textual analysis over 2009–2023. In the absence of a unified anti‐takeover statute in China, legal reforms since 2006 have expanded corporate bylaw autonomy, enabling managers to adopt charter‐based ...
Zhiying Hu, Wenhui Jin, Yuyu Zhang, Liya Hou   +3 more
wiley   +1 more source

Effects of Myopia Control Spectacle Lenses on Peripheral Refraction and Contrast: Insights From Optical Modeling. [PDF]

Invest Ophthalmol Vis Sci
Liu Y, Hu X, Chen X, Yang X, Liu D, He T, Li L.   +6 more
europepmc   +1 more source

A review of the relationship between dimensions of alcohol consumption and the burden of disease: 2026 update including Mendelian randomisation studies

Addiction, EarlyView.
Abstract Background and aims Evidence on the causal impact and corresponding risk relationships between dimensions of alcohol consumption and health outcomes continues to evolve, with some contradictory findings across study designs. This review aimed to update current knowledge on causality and risk relationships to inform global and national ...
Sinclair Carr, Ana Lucia Espinosa Dice, Gerhard E. Gmel Sr., Ahmed S. Hassan, Kevin D. Shield, Jürgen Rehm   +5 more
wiley   +1 more source

Influence of Astigmatism Type on Myopia Progression Among Children Wearing Defocus Incorporated Multiple Segments (DIMS) Spectacle Lenses. [PDF]

Clin Ophthalmol
Hoogendoorn JM, Shah R, Van Rijn LJ, Vlasak N.   +3 more
europepmc   +1 more source

Supply Chain Diversification and Industrial Policies to Strengthen Economic Security

Asian Economic Policy Review, EarlyView.
ABSTRACT Recently, global supply chains have been disrupted because of geopolitical factors and industrial policies induced by national security concerns. Under these circumstances, creating supply chain resilience and strengthening economic security are of great interest to researchers, policymakers, and business people.
Yasuyuki Todo
wiley   +1 more source