Results 181 to 190 of about 3,000,315 (259)
Accounting Perspectives, Volume 24, Issue 1, Page 21-46, March 2025.ABSTRACT Accountants should engage more with natural and cultural capital accounting to make tools more accessible and to ensure critical information is provided to decision‐makers. While ecological economists have continued to innovate and design tools, corporate‐level accounting has seemingly lagged behind.
S. Leanne Keddie +2 more
wiley +1 more source
Tax Payments in Loss Firms Paiements de l'impôt sur les sociétés affichant des pertes
Contemporary Accounting Research, EarlyView.ABSTRACT In a broad sample of publicly traded firms, we observe that the share of firms annually reporting pre‐tax book losses increased from about 20% to 40% during 1988–2023. We also observe that 68% of those loss firms have positive cash tax payments (taxpaying loss firms).
Alexander Edwards +2 more
wiley +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 +3 more
wiley +1 more source
Agricultural and Forest Entomology, EarlyView.Twenty‐four bark beetle biocontrol programmes involving 41 natural enemy introductions are reported globally. A total of 36.6% of agents were established and 9.8% were reported effective, while many agent establishments and impacts often remained unassessed and incomparable across regions.
Praneet Goundar +5 more
wiley +1 more source
Australian Journal of Politics &History, EarlyView.ABSTRACT This study traces how gambling in Australia changed from a simple form of leisure, enjoyed by all social classes in colonial times, to a billion‐dollar industry driven by political and economic imperatives. Using a case study, it links vertical fiscal imbalance (VFI), caused by changes to the state‐federal taxation structure, to the ...
Barbara Kinder, Michael B. Charles
wiley +1 more source
Change in migrants’ political attitudes: Acculturation and cosmopolitanization
American Journal of Political Science, EarlyView.Abstract This paper investigates change in international migrants’ political attitudes. It theorizes a novel attitudinal typology distinguishing polity‐specific attitudes influenced by national contexts and transnational attitudes forged by migratory experience. It applies the typology to four dimensions of political competition in contemporary Europe:
Eva Krejcova +2 more
wiley +1 more source
Globalization, internal migration, and public goods provision in emerging economies
American Journal of Political Science, EarlyView.Abstract Globalization can introduce new employment opportunities to emerging economies in multinational corporations and exporting firms. Who is best positioned to benefit, and what are the political consequences for “left behind” areas? We argue that primarily advantaged groups seize these opportunities through internal migration toward centers of ...
Benjamin Helms, Junghyun Lim
wiley +1 more source
Latinos mobilizing beyond threats: The role of fear and hope in issue activism
American Journal of Political Science, EarlyView.Abstract Interest groups intent on spurring political participation often highlight potential threats to galvanize audiences into action. However, while loss aversion is typically seen as a strong motivator, it is important not to neglect the motivational effect of hope and reward‐seeking behavior as people navigate their political landscape.
Vanessa Cruz Nichols
wiley +1 more source
The economic foundations of powersharing: Evidence from Africa
American Journal of Political Science, EarlyView.Abstract How—and with whom—do rulers share power? Existing research focuses on the strategic logic of powersharing. In this paper, we analyze its economic foundations. Powersharing is modeled as a subnational fiscal contract, in which rulers allocate political representation based on constituencies’ revenue potential. Empirically, we combine historical
Yannick I. Pengl, Philip Roessler
wiley +1 more source