Results 181 to 190 of about 712,703 (296)

Assessment of knowledge, attitude, and practice regarding statutory rape and its management among healthcare workers in emergency wards in Ibadan, Nigeria. [PDF]

Pan Afr Med J
Solomon MT, Aimakhu CO, Saanu OO, Nshimirimana I, Jallow B, Bampoque I, Shimilimo A, Makelele AMY, Onidje E.   +8 more
europepmc   +1 more source

Challenges in a Multidimensional Analysis of a Brazilian Portuguese Corpus of Federal Statutory Laws [PDF]

Carolina Godoi de Faria Marques, Lúcia de Almeida Ferrari, Carlos Henrique Kauffmann   +2 more
openalex   +1 more source

Curbing multinational digital tax avoidance with the general anti‐avoidance rule

American Business Law Journal, EarlyView.
Abstract Large multinational companies (MNCs) are increasingly leveraging the enormous value embedded in the global digital economy. This has resulted in numerous innovations; however, it has likewise resulted in the loss of billions of dollars in tax revenue to governments due to outdated laws that generally assume a brick‐and‐mortar economy and ...
Kathryn Kisska‐Schulze, Robert C. Bird
wiley   +1 more source

Development of a methodology for measuring the quality of statutory social workers' complex decision-making. [PDF]

PLoS One
Lilly A, Rakow T, Manthorpe J, Gardner B.   +3 more
europepmc   +1 more source

Auditor industry expertise and the predictive power of the deferred tax valuation allowance

Accounting &Finance, Volume 65, Issue 1, Page 323-364, March 2025.
Abstract This paper investigates whether auditor industry expertise influences the predictive value of management earnings forecasts embedded in the deferred tax asset valuation allowance (VA). VAs depend on management's forecast of future taxable earnings and can provide investors with information about expected changes in future earnings.
Zhuoli Axelton, Jeffrey Gramlich, M. Kathleen Harris   +2 more
wiley   +1 more source

Carefully Tailored: Doctrinal Methods and Empirical Contributions. [PDF]

Oxf J Leg Stud
Theil S.
europepmc   +1 more source

The Introduction of the Statutory Merger in South African Corporate Law: Majority Rule Offset by the Appraisal Right (Part 1)

, 2008
Maleka Femida Cassim
openalex   +1 more source

The effect of addback statutes on CEO compensation

Accounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.
Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil, Gerald Lobo, Ray Zhang, Weiji Zhang   +3 more
wiley   +1 more source

Hospital ethics committees: responsibilities, competencies and challenges. [PDF]

BMC Med Ethics
Sperling D, Doron I, Yakov G.
europepmc   +1 more source

With Malice Toward None: The Metamorphosis Of Statutory And Common Law Protections For Physicians And Hospitals In Negligent Credentialing Litigation

, 1991
Richard Griffith, Jordan M. Parker
openalex   +1 more source