Results 81 to 90 of about 4,133,341 (191)
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 +3 more
wiley +1 more source
The Transfer Pricing of Intangibles\ud
, 2005 Transactions involving intellectual property play an increasingly significant role in economic activity at every level from global to local, with particular challenges for taxation and revenue authorities.
Markham, Michelle, Markham, Michelle A.
core
Green Banking: A Systematic Literature Review of Developed and Developing Countries
Accounting &Finance, EarlyView.ABSTRACT Green banks attract private investment to green projects, facilitating affordable transitions to climate‐resilient economies. However, the existing literature remains fragmented, lacking cross‐country analyses connecting theory, policy design and institutional practice within a multi‐framework, especially regarding the roles of central banks ...
Nga Thi Phuong Luu +3 more
wiley +1 more source
Acta Ophthalmologica, EarlyView.Abstract Purpose Diabetic retinopathy (DR) screening is essential to prevent vision loss, yet rising diabetes prevalence threatens to outpace ophthalmology capacity. Artificial intelligence (AI) systems can triage retinal images to reduce clinician workload, but economic evidence from high‐income, tax‐funded health systems remains limited.
Lars Grønlykke +7 more
wiley +1 more source
Sudden Unexpected Death in Infancy in New Zealand: A Review of Coronial Recommendations
Acta Paediatrica, EarlyView.ABSTRACT Aims Sudden Unexpected Death in Infancy (SUDI) remains a leading cause of post‐neonatal mortality in Aotearoa New Zealand. We analysed New Zealand coronial findings and recommendations to identify recurring modifiable risks, social determinants of health, and system‐level failures that might inform prevention strategies.
Edwin A. Mitchell +2 more
wiley +1 more source
Tax havens and cross-border licensing with transfer pricing regulation. [PDF]
Int Tax Public Financ, 2022 Choi JP, Ishikawa J, Okoshi H.
europepmc +1 more source
Child &Family Social Work, EarlyView.ABSTRACT Social work clients often face complex financial difficulties. To address this, we developed FinSoc, a financial social work intervention designed to improve financial literacy, strengthen economic self‐efficacy and reduce financial anxiety among parents in Finland.
Anniina Kaittila +10 more
wiley +1 more source
International Journal of Management Reviews, EarlyView.Abstract Rebound effects describe how efficiency improvements in energy or resource use can increase demand, thereby partially or fully offsetting expected environmental savings. This dynamic complicates win–win strategies that aim to improve environmental and financial performance.
Jozef Cossey, Aurélien Acquier
wiley +1 more source
Distortional effects of separate accounting and formula apportionment on factor allocation. [PDF]
J Bus Econ, 2023 Ortmann R, Pummerer E.
europepmc +1 more source
The Global Pesticide Complex: Infrastructure, Fragility and Frontiers of Agrarian Change
Journal of Agrarian Change, EarlyView.ABSTRACT Although most pesticides have long been on the market, the political economy surrounding their production, regulation and use has undergone considerable change, spurring renewed interest in the social sciences. The global pesticide complex (GPC) is an analytical device to understand the multidimensional nature of these changes. In this special
Marion Werner +3 more
wiley +1 more source