Results 171 to 180 of about 12,936 (273)

Anti‐Takeover Provisions and Corporate Tax Avoidance

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

Mental health prevention in Poland and selected European Union member states: a comparative analysis of systemic interventions. [PDF]

open access: yesFront Public Health
Weber D   +5 more
europepmc   +1 more source

How shifting priorities and capacity affect policy work and constituency service: Evidence from a census of legislator requests to U.S. federal agencies

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract When elected officials gain power, do they use it to provide more constituent service or affect policy? The answer informs debates over how legislator capacity, term limits, and institutional positions affect legislator behavior. We distinguish two countervailing effects of increased institutional power: shifting priorities and increased ...
Devin Judge‐Lord   +2 more
wiley   +1 more source

Seeing like a citizen: Experimental evidence on how empowerment affects engagement with the state

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Building a strong and effective state requires revenue. Yet, in many low‐income countries, citizens do not make formal payments to the state or forego engaging with the state altogether due to vulnerability to opportunistic demands by state agents. We study two randomized interventions in Kinshasa, Democratic Republic of the Congo, designed to
Soeren J. Henn   +4 more
wiley   +1 more source

What is (de)politicization and what is wrong with it?

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract This article attempts to clarify the meaning of (de)politicization. Politicization sometimes refers to the inappropriate intrusion of partisan loyalties in nonpolitical social domains (affective politicization). Politicization can also constitute an ideal of civic agency and energy (contestatory politicization).
Dimitrios Halikias
wiley   +1 more source

Do tax havens affect the usage of share buybacks schemes?

open access: yesAnnals of Public and Cooperative Economics, EarlyView.
Abstract This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with more intense usage of share buybacks. I find that MNCs' more intensive tax haven subsidiary usage is positively associated with a higher buyback ratio, a higher level of free cash flow and a higher level of return on ...
Alessandro Chiari
wiley   +1 more source

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