Results 111 to 120 of about 833,472 (261)
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
Rencontres intellectuelles et changement social: Henri La Fontaine et la Belle Époque [PDF]
, 2012 info:eu-repo/semantics ...
Laqua, Daniel +2 more
core
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 +3 more
wiley +1 more source
Institutionen und die paradoxen Ansprüche der Moderne
Trivium, 2021 Jean-François Kervégan +2 more
doaj +1 more source
The Impact of Disclosure on Diversity: Evidence From the Canada Business Corporations Act
Contemporary Accounting Research, EarlyView.ABSTRACT We examine the impact of a 2020 “comply‐or‐explain” disclosure mandate implemented in Canada. This regulation imposed the first disclosure mandate extending beyond gender diversity to include racial diversity. Using federally registered public firms as a treatment group and provincially registered public firms as a control group, we establish ...
Thomas Bourveau +2 more
wiley +1 more source
L’affaire du Monstre de Florence
ItaliesDe 1968 à 1985, la région de Florence, Italie, a été le théâtre de multiples drames. Huit couples, assassinés dans leur voiture. Cette affaire non-résolue, médiatisée dans l’Europe entière, marque le début d’une véritable psychose en Italie.
Vincent Cossettini
doaj +1 more source
Who Makes the Far Right? Exploring Membership Application Data of the National Front of Australia
Australian Journal of Politics &History, EarlyView.This paper addresses a problem for scholars examining the question of who supports far right political parties or movements. Due to the semi‐clandestine or oppositional nature of far right groups, historians, as well as those in adjacent disciplines, have often been unable to gain access to sufficient records or data to conduct analysis of who supports
Evan Smith, Lauren Pikó
wiley +1 more source
Power, costs, collective action, bargaining, and solidarity
American Journal of Political Science, EarlyView.Abstract Some argue that the more costly it would be to exercise one's power over an issue, the less power one inherently has over it. I challenge this thesis with two major objections—one conceptual, the other practical or explanatory—contending that costs influence issue‐power not inherently but contingently in specifically strategic contexts.
Arash Abizadeh
wiley +1 more source
Bourreau ! Montre ma tête au peuple, elle en vaut la peine…
M@GM@, 2020 Nous sommes dans le « siècle des lumières périphériques ». Femmes, autochtones, noirs, régions, sexualités alternatives, et tous ceux vivant en périphérie des dominateurs du statu quo, revendiquent leur juste place au soleil. Les artistes n’échappent pas
Denys Tremblay
doaj
Can riots represent? A democratic theory
American Journal of Political Science, EarlyView.Abstract Political theory has been perennially concerned with interrogating, identifying, and clarifying the political functions of riots. Yet, political theorists have mostly fallen short of explaining the relationship between riots and democracy, although this is central to the democratic theory of contestation and crucial for evaluating the ...
Alexis Bibeau‐Gagnon
wiley +1 more source