Results 131 to 140 of about 823,041 (248)
Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting
Abacus, EarlyView.We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose +3 more
wiley +1 more source
The effect of addback statutes on CEO compensation
Accounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil +3 more
wiley +1 more source
Epidemiologic Study of the Prevalence and Severity of Myopia among School Children in Taiwan in 2000
, 2009 Background and Purpose: A nationwide survey was performed in 2000 to determine the prevalence and severity of myopia among schoolchildren in Taiwan and to compare these findings with the results of the last survey, performed in 1995.
林隆光;施永豐;蕭朱杏;陳建仁;洪伯廷 +1 more
core
Optical interventions to slow the progression of myopia [PDF]
, 2019 © International Centre for Eye Health, London School of Hygiene & Tropical Medicine. Bifocal spectacles, progressive addition spectacles, dual focus contact lenses and orthokeratology each appear to reduce myopia ...
Tilia, D +4 more
core
Anti‐Takeover Provisions and Corporate Tax Avoidance
Accounting &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
Risk factors for myopia: Putting causal pathways into a social context
, 2019 © The Editor(s) (if applicable) and The Author(s) 2020. Myopia is often described as resulting from a complex set of interactions between genetic and environmental risk factors.
Morgan, IG +5 more
core +1 more source
Accounting &Finance, EarlyView.ABSTRACT This study examines the negative effect of earnings pressure (EP) on corporate environmental, social, and governance (ESG) performance and explores governance mechanisms that can address this problem. Drawing on behavioural agency theory and incorporating insights from resource allocation theory and agency theory, this paper identifies the key
Sha Tang +2 more
wiley +1 more source
, 2019 Hintergrund In dieser Arbeit wird Atropin als Therapiemethode der progressiven Myopie vorgestellt und kritisch betrachtet. Hierfür werden zunächst die zentralen Begriffe Myopie, progressive Myopie sowie Atropin erläutert, zusätzlich werden ...
Haslinger, Nadine
core +1 more source
, 2023 Progressive myopia in adolescents according to scientific Macaulay risk factors, problems, the development of the disease and problems in diagnosis, the results of the examination are indicated in the form of complications of scleromalacia, accommodation
Jaloliddinov, D. L.
core
Prevention of myopia progression
Journal of the Korean Medical Association, 2016 최근 근시는 전세계적으로 증가하는 추세에 있으며 시력 저하의 중요한 요인 중 하나이다. 특히 일본과 중국, 우리 나라 등의 동아시아 국가에서는 그 유병률이 38.7-73.1% 로 높게 보고되었다[1-3]. 국내에서는 만19세 남성을 대 상으로 한 연구에서 근시 유병률은 56.4%, 고도근시의 유 병률은 12.9%로 보고된 바 있다[4]. 근시의 유병률은 비도 시지역보다 도시지역 거주자에서 높았고, 학력이 높을수록 높게 나타나 환경적 요인이 근시의 발생의 원인 중 하나임 을 보고 되었다[4].
openaire +1 more source