Results 211 to 220 of about 77,565 (310)

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

Global research trends of myopia in children and adolescents: A bibliometric review with hotspot visualization. [PDF]

Medicine (Baltimore)
Yin XL, Ji SX, Li XX.
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, Yuan George Shan, Lyndie Bayne, Nishant Agarwal   +3 more
wiley   +1 more source

Knowledge, Attitude, and Practice of Chinese Parents Regarding Myopia in Children and Adolescents: A Cross-Sectional Study with Structural Equation Modeling. [PDF]

Patient Prefer Adherence
Chen X, Li L, Huang G, Jiang Y, Liu Y, Wang H, Liu L, Luo H.   +7 more
europepmc   +1 more source

THE CAUSATION OF MYOPIA [PDF]

British Journal of Ophthalmology, 1932
openaire   +2 more sources

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

Myopia Awareness in Australia: Insights from a Nationwide Survey. [PDF]

Ophthalmic Physiol Opt
Vi M, Jalbert I, Arundel L, Huynh A, Li T, Kang P.   +5 more
europepmc   +1 more source

On Myopia and Presbyopia [PDF]

BMJ
openaire   +2 more sources

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

Hyperopic reserve insufficiency and myopic pre-disposition in pre-school children aged 3-6 years: a large-scale cross-sectional survey. [PDF]

Front Med (Lausanne)
Jia D, Chen Y, Wang Y, Lan H, Zhou Y, Ouyang M.   +5 more
europepmc   +1 more source