Results 231 to 240 of about 14,889 (314)

Is it Really Too Late? On Recent Debates About the Climate Crisis, Capitalism, and the Question of Transition

The British Journal of Sociology, EarlyView.
David Kampmann
wiley   +1 more source

Public Tax Disclosures and Investor Perceptions Publications d'informations fiscales et perceptions des investisseurs

Contemporary Accounting Research, EarlyView.
ABSTRACT Regulators are increasingly considering and mandating additional public tax disclosures to enhance transparency and promote scrutiny of corporate tax avoidance. We conducted three experiments to examine how such disclosures influence retail investors' perceptions of firms with identical effective tax rates but different tax avoidance methods ...
Bart Dierynck, Martin Jacob, Maximilian A. Müller, Christian P. H. Peters, Victor van Pelt   +4 more
wiley   +1 more source

Cardiological rehabilitation, prehabilitation, and cardiovascular prevention in adults with congenital heart defects: tasks and services of the German Pension Insurance-part 1: preventive cardiology and prehabilitation. [PDF]

Cardiovasc Diagn Ther
Barth J, Dewald O, Ewert P, Freiberger A, Freilinger S, Gampert T, Harig F, Hörer J, Holdenrieder S, Huntgeburth M, Kaemmerer-Suleiman AS, Kohls N, Nagdyman N, Neidenbach R, Schmiedeberg W, Suleiman MN, von Scheidt F, Koch D, Wagener W, Mentzner D, Kaemmerer H, Mellert F.   +21 more
europepmc   +1 more source

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

Abacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

Evaluation of a validated questionnaire to assess the need for prevention or rehabilitation by preventive health examinations: a cross-sectional study of German employees aged 45 to 59 years (Ü45-check). [PDF]

Front Public Health
Kalski L, Pulst Caliman TJ, Greiß F, Karathanos A, Hafermann L, Völkel L, Pächter C, Herrmann C, Hofmann MA, Wolfarth B.   +9 more
europepmc   +1 more source

Broker and institutional investor short selling

Accounting &Finance, Volume 65, Issue 1, Page 621-645, March 2025.
Abstract Brokers have access to order‐flow data, which they can use to enhance their short‐selling returns. However, New Zealand brokers also have a fiduciary duty to place their clients' interests before their own. We compare the short‐selling returns and trading behaviours of brokers and institutional investors who predominantly focus on profit ...
Ben R. Marshall, Nhut H. Nguyen, Nuttawat Visaltanachoti, Jennifer Zhu   +3 more
wiley   +1 more source

Modern weapons and military equipment

Vojnotehnički Glasnik
Dragan M. Vučković
doaj  

Enablers and Barriers to Alternative Care: Perspectives of Community-Dwelling Older Adults and Service Providers in Kerala. [PDF]

Health Expect
Mohan A, Jothikaran TAJ, Ashok L.
europepmc   +1 more source

CEO‐Board Social Ties and Corporate Tax Avoidance

Accounting &Finance, EarlyView.
ABSTRACT This study examines CEO‐board social ties that engage in corporate tax avoidance. We find that an increasing proportion of CEO‐board social ties in a firm is associated with higher levels of tax avoidance. Our results withstand several endogeneity tests, including propensity score matching, entropy balancing and a difference‐in‐differences ...
Chen Chen, Mukesh Garg, Dean Hanlon, Eka Nugraha Tan   +3 more
wiley   +1 more source

Migrant Top Management Team and Corporate Innovation: Evidence From China

Accounting &Finance, EarlyView.
ABSTRACT This study explores the association between top management teams (TMT) comprised of migrant managers (migrant TMT) and corporate innovation. Using hand‐collected data for a sample of Chinese A‐share listed firms spanning the period 2008–2020, we find a positive and significant association between a migrant TMT and corporate innovation.
Ying Liu, Ahsan Habib, Hedy Jiaying Huang   +2 more
wiley   +1 more source