Results 111 to 120 of about 9,627 (259)

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

Results of correlation analysis and stepwise multiple regression analysis to select variables relevant to the area under the log contrast sensitivity function in myopic subjects.

, 2014
logMAR = logarithm of the minimal angle of resolution, CDVA = corrected distance visual acuity, D = diopter, HOAs = higher-order aberrations.Results of correlation analysis and stepwise multiple regression analysis to select variables relevant to the ...
Ayaka Iijima (662331), Kazutaka Kamiya (284327), Kimiya Shimizu (284328), Hidenaga Kobashi (284330)   +3 more
core   +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

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

Novel quantitative analysis of relative peripheral refraction changes in orthokeratology and their relationship with one-year axial elongation

Photodiagnosis and Photodynamic Therapy
Purpose: To investigate changes in relative peripheral refraction (RPR) and their associations with axial length (AL) growth after one year of orthokeratology (ortho-k) therapy. Methods: This prospective cohort study included 60 myopic children aged 8–15
Ke Wen, Yifan Wu, Bi Yang, Longqian Liu
doaj   +1 more source

Short‐Term Profits for Long‐Term Value: Corporate ESG Dilemmas Under Earnings Pressure and Pathways to Governance

Accounting &Finance, EarlyView.
ABSTRACT This study examines the negative effect of earnings pressure (EP) on corporate environmental, social, and governance (ESG) performance and explores governance mechanisms that can address this problem. Drawing on behavioural agency theory and incorporating insights from resource allocation theory and agency theory, this paper identifies the key
Sha Tang, Abdullahi D. Ahmed, Chante Jian Ding   +2 more
wiley   +1 more source

Transepithelial versus conventional photorefractive keratectomy for myopic regression after laser in situ keratomileusis

Journal of the Egyptian Ophthalmological Society
Purpose To compare the outcomes of transepithelial photorefractive keratectomy (trans-PRK) and conventional photorefractive keratectomy (PRK) for the treatment of myopic regression after laser-assisted in situ keratomileusis (LASIK).
Turad A. Alkadi, Faris H. Binyousef, Shahad A. Alruwaili, Abdullah A. Alhubaysh, Amro Alhazimi   +4 more
doaj   +1 more source

Begetting Silvio Gesell in the Modern Economy: A Marriage of Frederick Soddy and Kenneth Boulding

The American Journal of Economics and Sociology, EarlyView.
ABSTRACT In the Natural Economic Order, first published in 1916, Silvio Gesell warned against a fiat monetary system that in place of controlling the circulation of money with demurrage, sought to manage the system by accommodating demand for liquidity.
Ahmed Anwar
wiley   +1 more source

A comparison of repeated low-level red light and low-dose atropine for myopia control: A two-year retrospective study

Photodiagnosis and Photodynamic Therapy
Purpose: To compare the long-term efficacy between repeated low-level red light (RLRL) therapy and low-dose atropine (LDA) eye drops for myopia control. Methods: Treatment naïve myopic children receiving RLRL or LDA therapy were retrospectively included.
Mingming Zhang, Yinghui Shi, Yuexin Wang, Yangguang Li, Jian Qin, Xiaobing Wang, Ying Jie   +6 more
doaj   +1 more source