Results 181 to 190 of about 8,755 (264)

Tax Payments in Loss Firms Paiements de l'impôt sur les sociétés affichant des pertes

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT In a broad sample of publicly traded firms, we observe that the share of firms annually reporting pre‐tax book losses increased from about 20% to 40% during 1988–2023. We also observe that 68% of those loss firms have positive cash tax payments (taxpaying loss firms).
Alexander Edwards   +2 more
wiley   +1 more source

Decision usefulness of SME financial statements in Sri Lanka

open access: yesAccounting &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

What is the impact of sports‐related gambling advertising on gambling behaviour? A systematic review

open access: yesAddiction, Volume 120, Issue 4, Page 589-607, April 2025.
Abstract Background and Aims Gambling is a public health issue and widespread advertising of gambling products may contribute to gambling harms. Sports‐related gambling advertising includes advertising around sports games or for sports betting products.
Ellen McGrane   +5 more
wiley   +1 more source

Commercial treaties and political transformation in Sulu and Southeast Asian littorals, c. 1830–1840

open access: yesAsia‐Pacific Economic History Review, EarlyView.
Abstract This article re‐examines an economic treaty concluded between Spain and the Sulu Sultanate in 1836. Analysing the Tausug (Jawi) and Spanish treaty versions alongside archival sources from Spain, the Philippines, and England, it traces the impact of indigenous agency beyond the formal signatories on economic and political transformations ...
Eleonora Poggio   +2 more
wiley   +1 more source

Information flow and the adoption of soil‐improving and water conservation measures, and household welfare: Insights from a randomized controlled trial in Uganda

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Extension services are designed to facilitate the flow of information from researchers to farmers. However, information failures continue to impede the diffusion of soil‐improving and water conservation technologies in Sub‐Saharan African countries. We use a randomized controlled trial (RCT) to examine the impact of an extension‐based campaign
Esther Gloria Mbabazi   +3 more
wiley   +1 more source

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