Results 51 to 60 of about 1,492 (172)
Policy Studies Journal, Volume 54, Issue 3, August 2026.Abstract Studies of lobbying typically look at the extent to which interest groups realize political goals on issues they actively lobby for. Little is known, however, about the extent to which interest groups attain their political goals without making an active lobbying effort.
Marcel Hanegraaff +2 more
wiley +1 more source
Revista de Contabilidad: Spanish Accounting Review, 2020 En este trabajo hemos analizado la evolución de la presión fiscal soportada por la empresa española en la última década (2008-2017). Con base en una muestra de 31.966 observaciones empresas-años y empleando medidas empíricas de tributación efectiva ...
Juan Monterrey Mayoral +1 more
doaj +1 more source
The Tariff Trap: Why Funding Health Programs Through Tariffs Harms Both Health and Democracy
World Medical &Health Policy, Volume 18, Issue 2, June 2026.ABSTRACT In 2025, the Trump Administration imposed significant tariffs on imports to the US as part of aggressive trade negotiations with other countries. Tariffs have important impacts on health that include increases in the prices that consumers and businesses pay for goods and potential damage to global supply chains.
Holly Jarman, Miranda Yaver
wiley +1 more source
Auditor Task Prioritization Hiérarchisation des tâches d’audit
Contemporary Accounting Research, Volume 43, Issue 2, Page 849-867, Summer 2026.ABSTRACT We study how auditors prioritize tasks and how variations in task order influence auditors' performance. Drawing on conservation of resources theory, we develop and test our hypotheses through three experiments involving over 350 professional auditors. The first two experiments assess the impact of task order on performance.
Bart Dierynck, Christian P. H. Peters
wiley +1 more source
Contemporary Accounting Research, Volume 43, Issue 2, Page 893-922, Summer 2026.ABSTRACT This paper examines whether lenders' risk preferences explain the use of cost‐synergy adjustments in loan contracts. These adjustments represent an aggressive accounting choice that permits borrowers to add expected cost savings and synergy gains from mergers, acquisitions, and restructurings to contractual earnings. Using novel data from loan
Shushu Jiang
wiley +1 more source
Contemporary Accounting Research, Volume 43, Issue 2, Page 1034-1063, Summer 2026.ABSTRACT Although cyber risk is widely recognized as a critical organizational threat, how firms configure internal roles and practices to address it remains poorly understood. This study offers insights into that question. In practice, two professional roles share the job of cyber risk assessment and assurance: cybersecurity specialists, who focus on ...
Sergeja Slapničar +3 more
wiley +1 more source
GIGAPP Estudios Working Papers, 2019 Este artículo analiza el caso del crecimiento económico sostenible y la distribución de la riqueza en la República Dominicana dentro del marco de la Agenda ODS 2030. Este país tiene un sistema tributario débil y en construcción.
Laura Virginia Díaz Gómez
doaj
Animal Conservation, Volume 29, Issue 3, Page 235-248, June 2026.We used pattern recognition software to correct misidentifications in a 15‐year photographic database of the last, vulnerable West African giraffe population in Niger. After revealing substantial methodological errors that had inflated population estimates by nearly 19%, we corrected individual encounter histories and applied capture‐mark‐recapture ...
Mara Vukelić +8 more
wiley +1 more source
Presión fiscal en pymes. Situación fiscal de la pequeña y mediana empresa en la Comunidad Valenciana [PDF]
, 2014 [ES] El proyecto pretende analizar las diferencias en la presión fiscal soportada por las empresas, con especial atención sobre las pymes, en relación con el Impuesto sobre Sociedades. La mayoría de las decisiones empresariales tienen repercusión fiscal,
Viala Llueca, Blanca María
core
Investigaciones Regionales - Journal of Regional Research, 2003 Las reformas introducidas en el Impuesto sobre la Renta de las Personas Físicas (IRPF) en el año 1998 han dado lugar a estructuras diferenciadas en el impuesto vigente en territorio fiscal común y en los territorios forales, País Vasco y Navarra ...
Francisco José Delgado Rivero
doaj