Results 261 to 270 of about 80,709 (310)

Does financialization inhibit enterprise innovation? Analysis of innovation behavior of Chinese enterprises based on evolutionary game. [PDF]

Heliyon
Tang J, Gong R, Shi Y, Wang H, Wang M.
europepmc   +1 more source

Aggregated Compensation Peer Group Disclosure and Managerial Labor Market Competition: A Network Analysis

Journal of Accounting Research, EarlyView.
ABSTRACT In this paper, we develop novel measures of managerial labor market classification and competition by constructing networks of compensation benchmarking peers disclosed in proxy statements. These networks represent firms’ relative positions within the managerial labor market.
RAY RUI GAO, YIFEI LU
wiley   +1 more source

FinTech regulation and banks' risk-taking: Evidence from China. [PDF]

PLoS One
Wu Z, Li L, Wang B, Zhang X.
europepmc   +1 more source

Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes

Journal of Accounting Research, EarlyView.
ABSTRACT Effective policymakers must balance the demands of formulating a corporate tax system that raises revenue and spurs economic activity (e.g., investment) while promoting a “level playing field” across firms. Balancing these tradeoffs has likely caused tax systems to become more complex over time, increasing firms’ difficulty in understanding ...
HARALD AMBERGER, JOHN GALLEMORE, JARON WILDE   +2 more
wiley   +1 more source

How does digital transformation affect corporate sustainability performance? Evidence from listed energy companies in China. [PDF]

PLoS One
Guo L, Chen F, Chen L.
europepmc   +1 more source

Marginal Tax Rates of Canadian Public Firms and the Applicability of Marginal Tax Rates in Corporate Decisions*

Accounting Perspectives, EarlyView.
ABSTRACT While several US studies demonstrate the importance of using marginal tax rates (MTRs) to study corporate decisions and tax incentives, research using MTR in the Canadian setting is limited. The MTR literature has made several improvements on the estimation process using US firms, but these advances have not been made available for Canadian ...
Khin Phyo Hlaing, Bin (Betty) Xing
wiley   +1 more source

Can the establishment of free trade zones promote the internationalization of enterprises? - Evidence from micro-enterprise level. [PDF]

PLoS One
Zhang J, Wang H.
europepmc   +1 more source

Downside risk similarity and M&As

Contemporary Accounting Research, EarlyView.
Abstract Downside risks are ubiquitous and can profoundly impact firm operations and valuation. Failure to adequately assess and manage target firms' downside risks hinders acquirers' ability to integrate and manage these businesses. This article introduces a novel measure of firms' downside risk similarity (DRS) based on risk factor descriptions and ...
Lei Chen, Allen H. Huang, Xinlu Wang, Liang Xu   +3 more
wiley   +1 more source

The informativeness of consolidated and parent‐only earnings to investors: Evidence from India

Contemporary Accounting Research, EarlyView.
Abstract We examine whether earnings from parent‐only financial statements are incrementally informative to those from consolidated financial statements. We use a unique mandate in India that requires firms to provide both consolidated and parent‐level financial statements, since currently neither US GAAP nor IFRS mandates this level of disaggregation.
Sudhakar V. Balachandran, Sudershan Kuntluru, Hariom Manchiraju, Sumeet Rajput   +3 more
wiley   +1 more source

Empirical evidence and role mechanisms of big data enabling corporate green development. [PDF]

Sci Rep
Wang Y, Li Y, Ruan Z, Tang Z, Gao T.
europepmc   +1 more source