Results 121 to 130 of about 44,388 (265)

U.S. Multinational Corporations’ Initial Income‐Shifting Response to the TCJA

open access: yesJournal 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

Assessing the Performance of the Copernicus European Regional Reanalysis Dataset in Reproducing Extreme Weather Events in Poland

open access: yesInternational Journal of Climatology, EarlyView.
Global reanalyses, for example ERA5 and ERA5‐Land, tend to misrepresent the local‐scale weather extremes due to the limited spatial resolution. In this paper CERRA shows clear and consistent improvements over ERA5 and ERA5‐Land in representing extreme temperature and precipitation in Poland, particularly for localized and short‐lived heavy rainfall ...
Kinga Kulesza   +2 more
wiley   +1 more source

Observed Linkages Between Marine Heatwaves and Extreme Weather Over Land: A New Zealand Case Study

open access: yesInternational Journal of Climatology, EarlyView.
Marine heatwaves consistently warm New Zealand's land surface, but rainfall impacts occur only when synoptic systems enable moisture transport. This 38‐year analysis shows MHWs act as thermodynamic background drivers of heat and conditional amplifiers of extreme rainfall events or droughts.
Matthew Chinappa   +3 more
wiley   +1 more source

Climatology and Trends of Sub‐Daily Precipitation Extremes in Croatia

open access: yesInternational Journal of Climatology, EarlyView.
Sub‐daily extreme precipitation indices reveal pronounced spatial variability, with the highest intensities and frequencies across the Adriatic region and the highlands. Seasonal and diurnal patterns highlight distinct regional behaviour, including summer maxima over the continental interior and nocturnal or early‐morning peaks along the Adriatic coast.
Ana Starčević   +2 more
wiley   +1 more source

A Zonal‐Meridional Projection Method for Quantifying Global Land‐Ocean Moisture Transport

open access: yesInternational Journal of Climatology, EarlyView.
We present a physically consistent and computationally efficient method to quantify global coastal moisture transport by projecting vertically integrated moisture flux onto signed land–ocean boundary segments. The signed projection naturally distinguishes ocean‐to‐land inflow and land‐to‐ocean outflow without explicit directional classification ...
Chong Zhang   +2 more
wiley   +1 more source

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