Results 191 to 200 of about 677 (220)

Inferring alternative ecosystem states with field survey data

open access: yesMethods in Ecology and Evolution, EarlyView.
Abstract Many ecosystems potentially exhibit alternative stable states, where distinct states can coexist under identical environmental conditions. While simulation models have generated key hypotheses in alternative stable states theory, they often rely on scale‐free parameters disconnected from real ecosystems.
Ning Chen   +10 more
wiley   +1 more source

Anti‐Takeover Provisions and Corporate Tax Avoidance

open access: yesAccounting &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

Short‐Term Profits for Long‐Term Value: Corporate ESG Dilemmas Under Earnings Pressure and Pathways to Governance

open access: yesAccounting &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

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