Results 181 to 190 of about 3,805 (288)

Laws, Enforcement, and Strategy: A Multi‐Layered Qualitative Study of Multinational Enterprise Compliance Under European Union and Chinese Data Protection Regimes

open access: yesPolicy &Internet, Volume 18, Issue 2, June 2026.
ABSTRACT In an era of proliferating but divergent data protection regimes, the European Union's rights‐based approach and China's sovereignty‐centric model have become two dominant poles of global data governance. This article examines how multinational enterprises navigate compliance under these dual systems and how that compliance is shaped through ...
Yiping Cao
wiley   +1 more source

Motivating Finite Adverbial Subordinate Clause Placement in Argumentative English Essays : Preposed and Postposed Adverbials in New York Times Editorials

open access: yes
Finite adverbial subordinate clauses can be placed before their main clauses (preposed), in the middle of their main clauses, or after their main clauses (postposed).
56885, O'neal, George
core  

Disraeli, Gladstone, and the Royal Titles Bill, 1876: Part 1

open access: yesParliamentary History, Volume 45, Issue 2, Page 240-265, June 2026.
Abstract The Royal Titles Bill (1876) proved to be contentious because it raised fraught issues of royal prerogative, constitutional legality, political perspective, parliamentary strategy, journalistic practice, and public opinion. Disraeli insisted that Queen Victoria could choose the supplementary title, empress of India, while Gladstone and his ...
Robert O'Kell
wiley   +1 more source

Accounting for Expected Cost Savings and Synergy Gains: The Role of Lenders’ Risk Preferences Comptabilisation des économies de coûts et des gains de synergie attendus : le rôle des préférences des prêteurs en matière de risque

open access: yesContemporary Accounting Research, Volume 43, Issue 2, Page 893-922, Summer 2026.
ABSTRACT This paper examines whether lenders' risk preferences explain the use of cost‐synergy adjustments in loan contracts. These adjustments represent an aggressive accounting choice that permits borrowers to add expected cost savings and synergy gains from mergers, acquisitions, and restructurings to contractual earnings. Using novel data from loan
Shushu Jiang
wiley   +1 more source

Debt Concentration and the Tax Sensitivity of Leverage Concentration de la dette et sensibilité fiscale du levier financier

open access: yesContemporary Accounting Research, Volume 43, Issue 2, Page 923-954, Summer 2026.
ABSTRACT A concentrated debt structure can facilitate creditor coordination, which reduces the financial distress cost in a liquidity default but also increases the risk of a strategic default. Debt concentration affects the sensitivity of leverage to tax through these two forces.
Xiaoli Hu   +3 more
wiley   +1 more source

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