Results 291 to 300 of about 23,151,943 (373)
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 +4 more
wiley +1 more source
Exploring the Psychosocial and Economic Challenges of Elders in Debre Tabor Metropolitan City: A Holistic Perspective. [PDF]
J Aging ResGelaw HA.
europepmc +1 more source
Abacus, EarlyView.This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun +2 more
wiley +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 +3 more
wiley +1 more source
Attitudes towards the public-private mix for retirement income in Europe. [PDF]
J Eur Soc PolicyWiß T, Fernández JJ, Anderson KM.
europepmc +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 +2 more
wiley +1 more source
Pension reforms, economic security, and mental health: The need for a human rights-based approach. [PDF]
Glob Ment Health (Camb)Steele S, Ruiz M, Parbst M, Stuckler D.
europepmc +1 more source
The Pension System In Japan: Some Common Issues With The Romanian One
, 2009 Mariana Popa
openalex +1 more source
Addiction, EarlyView.Abstract Background and aims Affordability of alcohol is a key driver of consumption. The cost‐of‐living crisis in Great Britain has been putting pressure on household budgets since late 2021. In addition, the UK Government implemented substantial reforms to the alcohol duty system and increased alcohol taxes in 2023.
Sarah E. Jackson +7 more
wiley +1 more source
Australian Dental Journal, EarlyView.ABSTRACT Objective This research examines the extent of clinical variation across the NSW public dental service, the largest in Australia. Findings may assist policy makers in reducing variation of care and inequity towards value‐based oral healthcare. Methods Four years of demographic and treatment data, for 741,450 patients between 1 July 2019 and 30
Albert Yaacoub, Tony Skapetis
wiley +1 more source