Results 221 to 230 of about 471,009 (335)

Identification of biomedical entities from multiple repositories using a specialized metadata schema and search-augmented large language models. [PDF]

open access: yesBMC Res Notes
Kaier K   +9 more
europepmc   +1 more source

Family Matters: Exploring the Link Between Parental and Executive Financial Misconduct

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Using a novel data set of misconduct records for Finnish CEOs and directors and their parents, we explore whether corporate executives’ financial misconduct is associated with similar behavior by their parents. Controlling for various other factors of executive financial misconduct, we find that executives are significantly more likely to ...
JENNI KALLUNKI   +4 more
wiley   +1 more source

Third sector perspectives on community link worker referrals in social prescribing: a realist analysis. [PDF]

open access: yesFront Public Health
Allbutt H   +4 more
europepmc   +1 more source

Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes

open access: yesJournal 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   +2 more
wiley   +1 more source

Detection of PCV3 in various sample types from wild boars in Poland. [PDF]

open access: yesBMC Vet Res
Czyżewska-Dors E   +5 more
europepmc   +1 more source

Partisan Cities: How State‐Local Political Alignment Shapes Credit Risk and Information Processing in the Municipal Bond Market

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT This paper studies how partisan alignment between city leaders and state governors shapes information processing and bond pricing in the municipal bond market. Using a novel data set on 1,045 U.S. cities from 2005 to 2019, we show that cities with the same political affiliation as the state governor face 9 basis points lower borrowing costs ...
RAMONA DAGOSTINO, ANYA NAKHMURINA
wiley   +1 more source

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