Results 141 to 150 of about 6,956 (235)

Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting

Abacus, EarlyView.
We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose, Muhammad Jahangir Ali, Syed Shams, Muhammad Shahin Miah   +3 more
wiley   +1 more source

Impact of China's Drug Regulatory Reforms on the Development of Anti-Tumor Drugs. [PDF]

Cancer Commun (Lond)
Tang L, Yuan L, Geng Y, Yang Z, Huang G.
europepmc   +1 more source

The three‐step test in international copyright—a global framework for generative AI training

American Business Law Journal, EarlyView.
Abstract The training of generative artificial intelligence (genAI) models involves the processing of large datasets, which often include copyrighted materials, thereby raising questions of copyright infringement. These questions tend to center on whether such use constitutes fair use or falls under text and data mining (TDM) exceptions.
Nicola Lucchi, Tim W. Dornis, Pascal T. Sierek   +2 more
wiley   +1 more source

The Enforcement of Intimate Image Offences and the Effectiveness of Victim Services in Taiwan: A Qualitative Study Using Reflexive Thematic Analysis. [PDF]

Int J Environ Res Public Health
Hung WL.
europepmc   +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

Generations in the grove: the Dongria Kondh's ecological kinship and intergenerational resilience. [PDF]

Front Sociol
Yadav A.
europepmc   +1 more source

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

Accounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun, Yuan George Shan, Lyndie Bayne, Nishant Agarwal   +3 more
wiley   +1 more source

[Treatment pathways in the outpatient care of patients with depression - An analysis of statutory health insurance claims data]. [PDF]

Psychiatr Prax
Schlierenkamp S, Werner S, Schlesiger P, Friedrich L, Abels C, Höfer K, Best D, Lubisch B, Hentschel G, Weigel F, Wieczorek D, Marschall U, Schaff C, Meisel B, Timmermann H, Neumann A, Walendzik A, Wasem J, Neusser S.   +18 more
europepmc   +1 more source

Anti‐Takeover Provisions and Corporate Tax Avoidance

Accounting &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, Wenhui Jin, Yuyu Zhang, Liya Hou   +3 more
wiley   +1 more source

Beyond the record: aligning policy intentions with employment outcomes. [PDF]

Front Psychol
Porter CN, Gavin P, McCartan K, Zloteanu M.   +3 more
europepmc   +1 more source