Results 71 to 80 of about 68,254 (221)
Abacus, EarlyView.We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley +1 more source
Decision usefulness of SME financial statements in Sri Lanka
Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon +2 more
wiley +1 more source
The politics of Istanbul's Ottoman heritage in the era of globalism [PDF]
, 2007 History is not merely about events which remind of the past, it is also about political struggles in the present. This is particularly so in contemporary cultural markets where 'history' is increasingly produced and disseminated in a host of ...
Oncu, Ayse, Öncü, Ayşe
core
Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement
Accounting &Finance, EarlyView.ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun +3 more
wiley +1 more source
Turkish migratory flows to Poland: general description [PDF]
, 2000 Izabela Koryś; Olimpia ŻuchajParallel als Buch-Ausg ...
Korys, Izabela, Zuchaj, Olimpia
core
Australian Journal of Politics &History, EarlyView.This paper examines the substantive representation of women in Australian legislative institutions by analysing private members' bills introduced at the state and federal levels from 1997 to 2022. While Australia has made considerable progress in gender equality, persistent sexism and misogyny challenge the substantive impact of increasing numbers of ...
Isabella Vacaflores, Elise Stephenson
wiley +1 more source
Turkey's Reform Effort Reconsidered, 1987-2004 [PDF]
This article aims to develop a coherent explanation of the impact of the EU on Turkey’s politics between 1987 (the year Turkey applied for EU membership) and 2004, providing a more profound analysis of Turkish political transformation within the ...
Kivanç Ulusoy
core
Islamic support on the westernization policy in the Ottoman empire : making Mahmud II a reformer Caliph-Sultan by Islamic virtue tradition [PDF]
, 2005 In this article we dealt with the relations between the state and religion / Islam and its interpreters i.e., the ulama, their needs each other. As a case, with an original source, we focused on the time of the Mahmud II (1808-1839) The Ottoman reforms ...
Ersahin, Seyfettin
core
“Welcome to France.” Can mandatory integration contracts foster immigrant integration?
American Journal of Political Science, EarlyView.Abstract European governments, struggling with incorporating diverse immigrant populations, introduced integration contracts. Through language training and compulsory civics courses, these contracts aim to induce new migrants to adopt the host society's culture, respect its values, and improve their labor market outcomes.
Mathilde Emeriau +3 more
wiley +1 more source
Endogenous opposition: Identity and ideology in Kuwaiti electoral politics
American Journal of Political Science, EarlyView.Abstract How do opposition elites succeed in authoritarian elections? Existing theories of authoritarian politics suggest a pivotal role for elections in enhancing the survival of incumbent dictators. Yet, in many contexts, opposition elites attract considerable support and constrain the policymaking authorities of these dictators.
Daniel L. Tavana
wiley +1 more source