Results 171 to 180 of about 86,372 (306)

Anti‐Takeover Provisions and Corporate Tax Avoidance

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine the impact of anti‐takeover provisions (ATPs) on corporate tax avoidance in firms listed on Chinese A‐share markets, using rule‐based textual analysis over 2009–2023. In the absence of a unified anti‐takeover statute in China, legal reforms since 2006 have expanded corporate bylaw autonomy, enabling managers to adopt charter‐based ...
Zhiying Hu   +3 more
wiley   +1 more source

When Accounting Qualities Collide: Accruals Quality, Comparability and Information Risk in SEO Underpricing

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine how accounting quality attributes jointly mitigate underpricing associated with two dimensions of information risk in seasoned equity offerings (SEOs). In information environments with relatively more potent information asymmetry, the evidence suggests that accruals quality and accounting comparability act as substitutes; i.e ...
Adam Bordeman   +3 more
wiley   +1 more source

What exploitation is

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract We experimentally elicit views of what exploitation is from over 2,000 subjects. Our experimental design does not test existing theories of exploitation. Rather, it focuses on more fundamental properties that are the building blocks for these theories.
Benjamin Ferguson   +3 more
wiley   +1 more source

PPE: An appraisal

open access: yesPolitics, Philosophy & Economics, 2010
Brennan, H Geoffrey   +2 more
openaire   +2 more sources

Personal protective equipment (PPE) burn rate calculator [PDF]

open access: yes
The personal protective equipment (PPE) burn rate calculator excel icon[XLS \u2013 39 KB] is a spreadsheet-based model that provides information for healthcare facilities to plan and optimize the use of PPE for response to coronavirus disease 2019 (COVID-

core  

Operating Theatre Waste Generation and Segregation in a Tertiary Hospital: A Prospective Waste Audit

open access: yesANZ Journal of Surgery, EarlyView.
There is a predominance of carbon‐intensive clinical waste and low rates of recycling within operating theatres, with marked variation between surgical specialties, highlighting significant opportunities for improved waste segregation, targeted education and specialty‐specific sustainability interventions to reduce the environmental impact of surgical ...
Nicholas McCabe   +17 more
wiley   +1 more source

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