Results 171 to 180 of about 1,174,617 (264)

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

Efficacy of defocus incorporated multiple segments (DIMS) lenses and low-dose atropine on retarding myopic shift among premyopic preschoolers: Protocol for a prospective, multicenter, randomized controlled trial. [PDF]

PLoS One
Yang HY, Tsai DC, Yang YC, Wang CY, Lee CW, Huang PW.   +5 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

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

The myopic shift associated with hyperbaric oxygen administration is reduced when using a mask delivery system compared to a hood - a randomised controlled trial. [PDF]

Diving Hyperb Med, 2019
Bennett MH, Hui CF, See HG, Au-Yeung KL, Tan C, Watson S.   +5 more
europepmc   +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

(Non)belonging and (un)freedom

American Journal of Political Science, EarlyView.
Abstract This article centers on the concept of “belonging” to argue that belonging and freedom are fundamentally related, and that this relationship cannot be easily captured in formal terms alone. I contend that experiences of incomplete belonging among citizens deserve attention from political science because, in addition to their more obvious ...
Yuna Blajer de la Garza
wiley   +1 more source

Acute Myopic Shift after a Single Dose of Acetazolamide: A Case Report and Review of the Literature. [PDF]

Klin Monbl Augenheilkd
Kaisari E, Abouzeid H, Magnin L, Boeuf M, Gkaragkani E, Schalenbourg A, Wolfensberger TJ, Kaeser PF.   +7 more
europepmc   +1 more source

The impacts of high refractive errors on self‐reported visual function and visual concern

Acta Ophthalmologica, EarlyView.
Abstract Purpose To examine the association between refractive errors and self‐reported visual function and visual concern, considering self‐perceived present eyesight, concerns about vision, accomplishing less and limitations in daily activities in an eye‐healthy cohort.
Jens Riis Møller, Arevak Saruhanian, Jens Rovelt, Josefine Freiberg, Marcel Reimann, Jeppe Nygård Samuelsen, Christina Eckmann‐Hansen, Miriam Kolko, Nina Jacobsen, FOREVER Consortium   +9 more
wiley   +1 more source

Reply. [PDF]

Ophthalmology, 2018
Weakley DR, Lynn MJ, Dubois L, Cotsonis G, Wilson ME, Buckley EG, Plager DA, Lambert SR, Infant Aphakia Treatment Study Group.   +8 more
europepmc   +1 more source