Results 141 to 150 of about 8,838,145 (319)
U.S. Multinational Corporations’ Initial Income‐Shifting Response to the TCJA
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT I find U.S. multinational corporations (MNCs) responded to the Tax Cuts and Jobs Act (TCJA) of 2017 by increasing income shifted to foreign sources in the first two years following the effective date. Financially constrained MNCs increased income shifting more, while higher operational uncertainty MNCs increased income shifting less than other
Tyler P. Johnson
wiley +1 more source
California Stay Law. Supersedeas and Statutory [PDF]
California Law Review, 1952 openaire +1 more source
Do Concentrated Owners Pay Less? French Evidence on Tax Avoidance and Female Directors
Strategic Change, EarlyView.ABSTRACT This study examines whether concentrated voting control increases corporate tax avoidance in French listed firms and whether board gender diversity and audit committee independence constrain that relationship. Using 3388 firm‐year observations from 242 CAC All Shares firms from 2009 to 2022, the analysis combines hand‐collected voting rights ...
Habiba Laadhari +4 more
wiley +1 more source
Statutory nuisance ::law and practice /
This work provides a definitive account of the law on statutory nuisance for those working in the field (legal practitioners and environmental health professionals), as well as practical guidance on putting the law into ...
Malcolm, Rosalind,, Pointing, John,
core +1 more source
Beginning with a single step: A social theory of change for managing chronic wasting disease
The Journal of Wildlife Management, EarlyView.Following opinions of chronic wasting disease management experts, we identified and prioritized critical interventions to address the disease. We developed a theory of change for the most prioritized intervention that supports the implementation of engagement or social marketing strategies to increase support for management.
Nicholas W. Cole +5 more
wiley +1 more source
Knowledge and Process Management, EarlyView.ABSTRACT This study examines how business process management (BPM) maturity shapes digital transformation in a large financial institution operating in a highly regulated, emerging‐economy context. Drawing on a qualitative single case study, the research applies Rosemann and De Bruin's BPM Maturity Model to analyse how different maturity dimensions ...
Shirley Xavier Segala +2 more
wiley +1 more source
Land Degradation &Development, EarlyView.ABSTRACT A decade after Land Degradation Neutrality was incorporated into Sustainable Development Goal 15.3, implementation outcomes across the Global South remain uneven. Mainstream commons research identifies recurring institutional features, whereas critical institutionalism emphasizes their adaptive assembly; both traditions increasingly recognize ...
Tengyuan Yang, Senbao Lu, Jiapeng Dai
wiley +1 more source
The various rules a court may invoke as the time-worn tests of a statute\u27s meaning reveal little of its institutional approach to statutory construction unless considered in the light of particular cases to which they are applied.
Maine Law Review
core +1 more source
Continuity and change in US legal tradition: Evidence from judicial citation communities. [PDF]
Proc Natl Acad Sci U S AAsh E, Chiopris C, Mahari R, Naidu S.
europepmc +1 more source
Nonprofit Management and Leadership, EarlyView.ABSTRACT Under the roof of Christian churches in Central Europe, some nonprofit organizations (NPOs) grow, while others are in marked decline. Our study in this context extends a previous focus on financial indicators to NPO managers' experiences, their role clarity and job satisfaction, during phases of organizational growth and decline. Specifically,
Max Niehoff, Johannes Stark
wiley +1 more source