KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea. [PDF]
Sci DataNa H +5 more
europepmc +1 more source
U.S. Multinational Corporations’ Initial Income‐Shifting Response to the TCJA
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT I find U.S. multinational corporations (MNCs) responded to the Tax Cuts and Jobs Act (TCJA) of 2017 by increasing income shifted to foreign sources in the first two years following the effective date. Financially constrained MNCs increased income shifting more, while higher operational uncertainty MNCs increased income shifting less than other
Tyler P. Johnson
wiley +1 more source
Research on a financial fraud identification model by fusing a convolutional neural network. [PDF]
PLoS OneLu H, Zhu S, Zhang Y, Lv R.
europepmc +1 more source
Do Financial Analysts Penalize Excessive Growth? Evidence From IPOs
Strategic Change, EarlyView.ABSTRACT This paper investigates the impact of growth rates on analyst recommendations for European firms that underwent an IPO between 2015 and 2020. Drawing from signaling theory, which posits that IPO firms emit signals to the market through their growth rates, we explore how growth in employment and sales influences analysts, who play a key role as
Hassan Raza Kazmi, Vivien Lefebvre
wiley +1 more source
Quantum key-based medical privacy protection and sharing scheme on blockchain. [PDF]
Sci RepZhu D, Zhou H, Zhou Z, Wu J, Zhao J.
europepmc +1 more source
Strategic Change, EarlyView.ABSTRACT There is growing evidence that a preponderance of resilience indicators discussed in management scholarship is often developed with limited consideration of the context in which micro‐and‐small‐service enterprises (MSSEs) operate. Given their strategic relevance to developing economies, it thus becomes necessary to understand the meaning of ...
Justin Okoli +2 more
wiley +1 more source
Perception of Customers on Adopting Near-Field Communication on Mobile Payments - Path for Future Payments. [PDF]
J Pharm Bioallied SciPriya VS, Jayalakshmi G.
europepmc +1 more source
Strategic Change, EarlyView.ABSTRACT This systematic literature review makes three key contributions to resilience research in SMEs. First, it advances theory by synthesizing the Resource‐Based View and Dynamic Capabilities perspective to develop a novel two‐dimensional framework of SME resilience (Adaptability × Resource availability), identifying four distinct resilience ...
Egena Ode +3 more
wiley +1 more source
Linking women's empowerment to modern contraceptive use: evidence from the Tanzania demographic and health survey 2022. [PDF]
BMC Womens HealthKim M, Chun H, Cho SI, Kang M.
europepmc +1 more source
Unlocking Value Co‐Creation in IoT Platforms: Insights From a Collaborative Manufacturing Case
Strategic Change, EarlyView.ABSTRACT This study examines value co‐creation in IoT platform ecosystems through a case study of the collaborative manufacturing platform E‐LINK. We explore the evolution of platform data capabilities, user interactions, value creation, and the mechanisms that connect them.
Huayao Zhang +4 more
wiley +1 more source