Results 161 to 170 of about 12,936 (273)

Dental treatments reform for older adults in Israel: the first six years. [PDF]

open access: yesIsr J Health Policy Res
Berg-Warman A   +4 more
europepmc   +1 more source

Sanctions, National Security, and Free Speech

open access: yesGlobal Policy, EarlyView.
ABSTRACT A fundamental, but largely overlooked, aspect of the New Washington Consensus is the use of national security arguments to restrict speech and punish disfavored speakers. Although the United States has a longer history of using sanctions to restrict speech in the terrorism context, it has recently applied sanctions to restrict political speech,
Joshua Andresen
wiley   +1 more source

Regulatory Intermediation in Times of Crisis: The Impact of Independent Oversight on the Functioning of Professional Accounting Bodies Intermédiation réglementaire en temps de crise : incidence de la surveillance indépendante sur le fonctionnement des organismes comptables professionnels

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT The rise of independent oversight of the accounting profession has attracted considerable research attention. Much of this research has studied how professional accounting bodies and the Big 4 firms have shaped the mandate and capabilities of independent oversight bodies.
Brendan O'Dwyer   +2 more
wiley   +1 more source

Achieving Representation in Cardiovascular Device Clinical Research: The Role of Regulatory Science. [PDF]

open access: yesJ Soc Cardiovasc Angiogr Interv
Batchelor WB   +9 more
europepmc   +1 more source

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

open access: yesAbacus, 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   +3 more
wiley   +1 more source

The effect of addback statutes on CEO compensation

open access: yesAccounting &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   +3 more
wiley   +1 more source

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

open access: yesAccounting &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   +3 more
wiley   +1 more source

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