Results 161 to 170 of about 9,370,679 (295)

Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting

Abacus, EarlyView.
We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose, Muhammad Jahangir Ali, Syed Shams, Muhammad Shahin Miah   +3 more
wiley   +1 more source

Orthokeratology and retinal risk: a new dimension in myopia control. [PDF]

Transl Pediatr
Yde SK, Mæng MO, Cehofski LJ.
europepmc   +1 more source

Myopia Correction, Myopia Control and Myopia Management: Definitions and Recommended Usage

Investigative Ophthalmology & Visual Science
Flitcroft, Ian, Bullimore, Mark A., Gifford, Kate L., Jonas, Jost B., Jones, Deborah, Jones, Lyndon W., Kang, Pauline, Resnikoff, Serge, Walline, Jeffrey, Wildsoet, Christine F.   +9 more
openaire   +2 more sources

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

Photobiomodulation Therapy: The Dawn of Myopia Control. [PDF]

Cells
Gettinger K, Huang Y, Tsubota K, Negishi K, Kurihara T.   +4 more
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

The effect of orthokeratology lens optical zone size on myopia control in adolescents. [PDF]

Front Med (Lausanne)
Lai L, Long W, Zheng B, Liang Z, He Z, Chen L, Cui D.   +6 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

Impact of Myopia Control Spectacles on Retinal Image Contrast. [PDF]

Invest Ophthalmol Vis Sci
Lin Z, Christaras D, Ginis H, Yang Z, Lan W, Artal P.   +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