Results 151 to 160 of about 879,124 (258)

Marginal Tax Rates of Canadian Public Firms and the Applicability of Marginal Tax Rates in Corporate Decisions*

Accounting Perspectives, Volume 25, Issue 1, Page 55-93, March 2026.
ABSTRACT While several US studies demonstrate the importance of using marginal tax rates (MTRs) to study corporate decisions and tax incentives, research using MTR in the Canadian setting is limited. The MTR literature has made several improvements on the estimation process using US firms, but these advances have not been made available for Canadian ...
Khin Phyo Hlaing, Bin (Betty) Xing
wiley   +1 more source

Projet de loi 2 du Québec : un coup de massue pour le système de santé. [PDF]

CMAJ
Charlebois S, Flegel K, Stanbrook MB.
europepmc   +1 more source

On the valuation implications of unbundled disclosure

Contemporary Accounting Research, Volume 43, Issue 1, Page 39-68, Spring 2026.
Abstract Firms with multiple pieces of information can disclose the information concurrently (bundled disclosure) or sequentially (unbundled disclosure). This paper examines the pricing implications of (un)bundled disclosure in a rational expectations equilibrium model.
Xue Jia, Jeroen Suijs
wiley   +1 more source

Défendre la limite. [PDF]

CMAJ
Patrick K.
europepmc   +1 more source

Food for Cities. What roles for local governments in the Global South? [PDF]

, 2017
Bricas, Nicolas, Fages, Roxane
core  

The Impact of Disclosure on Diversity: Evidence From the Canada Business Corporations Act

Contemporary Accounting Research, Volume 43, Issue 1, Page 314-340, Spring 2026.
ABSTRACT We examine the impact of a 2020 “comply‐or‐explain” disclosure mandate implemented in Canada. This regulation imposed the first disclosure mandate extending beyond gender diversity to include racial diversity. Using federally registered public firms as a treatment group and provincially registered public firms as a control group, we establish ...
Thomas Bourveau, Xingchao Gao, Ole‐Kristian Hope   +2 more
wiley   +1 more source

Recherche critique axée sur la patientèle : un changement fondamental dans la participation des patients et des patientes. [PDF]

CMAJ
Sayani A, Maybee A.
europepmc   +1 more source

Editor's Message. [PDF]

J Can Health Libr Assoc, 2023
Pawliuk C.
europepmc   +1 more source

Lost in Evaluation: The Intricacies of First‐ and Second‐Order Evaluations in Auditors' Promotion Committees in the Big 4 Audit Firms

Contemporary Accounting Research, Volume 43, Issue 1, Page 370-397, Spring 2026.
ABSTRACT The evaluation of auditors in the Big 4 audit firms has largely remained a “black box” in accounting and audit research. Little is known about how these processes operate within audit firms or how they relate to promotion decisions. This study addresses this gap by providing direct insight into promotion committee decision‐making.
Claire Garnier, Sébastien Stenger, Thomas Roulet   +2 more
wiley   +1 more source

Atténuer les répercussions à l’échelle mondiale des changements des politiques concernant le VIH aux États-Unis : un appel à la mobilisation et à l’action. [PDF]

CMAJ
Lang R, Gill MJ.
europepmc   +1 more source