Results 91 to 100 of about 59,361 (266)

The Role of Audit Quality in Moderating Political Connection and CFO Characteristics on Tax Aggresiveness

open access: yesAFRE (Accounting and Financial Review)
This study aims to examine the role of audit quality in moderating the effect of political connection and CFO characteristics on tax aggressiveness. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange ...
Syifa Amatullah Isymah
doaj   +1 more source

The Herfindahl neutral point: A firm‐level threshold for managing market concentration with evidence from US hog packing

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract This paper derives a firm‐level threshold, the Herfindahl Neutral Point, from the standard concentration index used in merger review. At this threshold, a marginal expansion leaves the index unchanged. Firms below the threshold reduce concentration when they expand; firms above it increase concentration.
Andrew J. Keller, Krishna P. Paudel
wiley   +1 more source

Preferential trading in agriculture: New insights from a structural gravity analysis and machine learning

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Preferential trade agreements (PTAs) contain various non‐tariff provisions, yet identifying their trade effects remains challenging because these commitments are high‐dimensional and strongly correlated within agreements. We estimated a theory‐consistent structural gravity model with domestic flows for 26 agricultural subsectors over 1988–2017
Dongin Kim, Sandro Steinbach
wiley   +1 more source

The role of venture‐financed startups in innovation for US agriculture

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract To evaluate the role played by startup companies in the innovation ecosystem of US agriculture, we compile a unique dataset of 6024 new entrants founded 1987–2019 that details their financing lifecycles, annual economic performance, and patenting activities.
Gregory D. Graff   +2 more
wiley   +1 more source

Political connection and corporate ESG performance: Evidence from China

open access: yesEconomics and Business Review
ESG has attracted widespread attention in China’s capital markets. This study investigates the impact of corporate executives’ political connections on firms’ ESG performance in China. Using panel data from A-share listed companies between 2009 and 2022,
Ding Congming, Hu Xuezhenzi
doaj   +1 more source

Connecting to Green or Connecting to Grey: The Environmental Effect of Political Connections

open access: yesPolish Journal of Environmental Studies
Employing Rule No. 18 of the China Communist Party for independent directors in 2014 as a quasi-exogenous shock, our paper investigates the effects of political connection disruptions on firms’ environmental performance in heavily polluting industries.
Junbing Xu   +4 more
openaire   +1 more source

The rain feels different under the same umbrella: Experiences with poverty across LGBTQ subgroups

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract Population‐based survey data have demonstrated that LGBTQ communities report varying rates of economic insecurity, yet very little research directly assesses how pathways into and experiences with poverty look different among subgroups at the intersections of sexual orientation and gender identity (SOGI).
Bianca D. M. Wilson, Lillian Nguyen
wiley   +1 more source

The psychosocial toll of Dublin III on asylum seekers in the Netherlands

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract The Dublin III Regulation determines which EU Member State is responsible for examining asylum claims, but its implementation carries significant consequences for those subjected to it. This study examines how Dublin III, as implemented in the Netherlands, affects asylum seekers' psychosocial wellbeing using Silove′s Adaptation and Development
Imen El Amouri
wiley   +1 more source

B/ordering and healthcare access for migrants with precarious status: The role of healthcare workers in counteracting restrictive policies

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract In Canada, precarious migration is largely invisibilized. Nonetheless, b/ordering greatly affects people's realities by limiting access to social rights. In Quebec, migrants with precarious status (MPS) do not have access to healthcare, although Quebec has a “universal” healthcare coverage.
Émilie Pigeon‐Gagné   +3 more
wiley   +1 more source

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