Do tax havens affect the usage of share buybacks schemes?
Annals of Public and Cooperative Economics, EarlyView.Abstract This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with more intense usage of share buybacks. I find that MNCs' more intensive tax haven subsidiary usage is positively associated with a higher buyback ratio, a higher level of free cash flow and a higher level of return on ...
Alessandro Chiari
wiley +1 more source
Archaeometry, EarlyView.Abstract Cultural and natural values form the core of World Heritage designation. Properties displaying both values, however, comprise a fraction of inscriptions (currently c. 3%) to the World Heritage List. In 1992, when that fraction stood at c. 5%, adoption of the popular ‘cultural landscapes’ category of cultural heritage in 1992 was therefore ...
Ryan J. Rabett
wiley +1 more source
Archaeometry, EarlyView.ABSTRACT This study investigates the use of otolith shape analysis for species identification and size estimation in Ariopsis felis and Bagre marinus, based on 181 modern otoliths obtained from a scientific collection and recent sampling in the coastal regions of Campeche and Yucatán, as well as 39 archaeological otoliths corresponding to the Early ...
Ariana Solis‐Gómez +7 more
wiley +1 more source
CEO Power and Circular Economy Disclosure: The Moderating Role of Institutional Forces
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT This study investigates the impact of CEO power on circular economy disclosure (CED), highlighting the moderating role of institutional pressures on CEO discretion. The analysis draws on a sample of 8354 multinational companies from the Refinitiv database, covering the period 2013–2022.
Saudi‐Yulieth Enciso‐Alfaro +3 more
wiley +1 more source
Diversity of Orchid Bees in Mangroves Under Anthropogenic Pressure: A Study in Bay of Panamá and Bay of Chame. [PDF]
InsectsAbrego J +3 more
europepmc +1 more source
Community Dentistry and Oral Epidemiology, EarlyView.ABSTRACT Recent calls from the World Health Organization (WHO) to globally impose a one‐time tax, labelled as “Health tax”, on tobacco, alcohol and sugar sweetened beverages (SSBs) aim to achieve a 50% retail price increase to reduce consumption and improve health outcomes.
Hazem Abbas +6 more
wiley +1 more source
Phanerozoic Large Igneous Province, Petroleum System, and Source Rock Links
Geophysical Monograph Series, Page 191-228., 2021 Exploring the links between Large Igneous Provinces and dramatic environmental impact
An emerging consensus suggests that Large Igneous Provinces (LIPs) and Silicic LIPs (SLIPs) are a significant driver of dramatic global environmental and biological changes, including mass extinctions.
Steven C. Bergman +2 more
wiley +1 more source
Teachers' Salaries in Latin America: How Much Are They (Under or Over) Paid? [PDF]
This paper documents the extent to which teachers are underpaid vis-à-vis workers in other professional and technical occupations in Latin America circa 2007.
Mizala, Alejandra, Nopo, Hugo
core
Revealing patterns of endemism in the transatlantic family Chelodesmidae (Polydesmida: Diplopoda)
Cladistics, EarlyView.Abstract With fossil records dating back to the Silurian/Late Ordovician, millipedes stand out as one of the earliest terrestrial animal groups. Their limited vagility and high endemism make them valuable tools for formulating and testing biogeographic hypotheses, including those related to macro‐vicariance events.
Rodrigo Salvador Bouzan +4 more
wiley +1 more source
Detection of Oropouche and Punta Toro Virus Infections by Enhanced Surveillance, Panama, 2023-2024. [PDF]
Emerg Infect DisChen-Germán M +18 more
europepmc +1 more source