Results 201 to 210 of about 17,264 (273)

Public Tax Disclosures and Investor Perceptions Publications d'informations fiscales et perceptions des investisseurs

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT Regulators are increasingly considering and mandating additional public tax disclosures to enhance transparency and promote scrutiny of corporate tax avoidance. We conducted three experiments to examine how such disclosures influence retail investors' perceptions of firms with identical effective tax rates but different tax avoidance methods ...
Bart Dierynck   +4 more
wiley   +1 more source

Physicians' hybridisation with accounting in public hospitals

open access: yesAccounting &Finance, EarlyView.
Abstract Accounting information has become an integral part of management tools in public hospitals. Following COVID‐19, the crisis in the supply chain and the war in Ukraine severely impacted the financing of public hospitals. In response to this multi‐crisis environment, physicians have increased their awareness on an efficient use of scarce ...
Susana Gago‐Rodríguez   +2 more
wiley   +1 more source

Management Control and Employee Motivation in Local Governments and For‐Profit Firms: A Differentiated Replication Study

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study replicates van der Kolk et al. (2019). “The Impact of Management Control on Employee Motivation and Performance in the Public Sector.”European Accounting Review 28, no. 5: 901–928 to explore the impact of four types of management control (MC) on intrinsic and extrinsic motivation across Japanese local governments and for‐profit ...
Hikaru Goto, Makoto Kuroki
wiley   +1 more source

Childhood Maltreatment and Cognitive Functioning in Bipolar Disorder: A Systematic Review and Meta‐Analysis

open access: yesActa Psychiatrica Scandinavica, EarlyView.
ABSTRACT Aims Characterising the association between childhood maltreatment (CM) and cognitive functioning in bipolar disorder (BD) is crucial for improving the understanding of how early environmental risk factors impact the presentation of the disorder.
Natalia E. Fares‐Otero   +7 more
wiley   +1 more source

Psilocybin‐assisted psychotherapy for methamphetamine use disorder: A pilot open‐label safety and feasibility study

open access: yesAddiction, EarlyView.
Abstract Background & Aims There are few effective treatments for methamphetamine use disorder, despite increasing global demand. Here, we assessed the safety and feasibility of outpatient psilocybin‐assisted psychotherapy for methamphetamine use disorder. Design Single arm, open label pilot study.
Elizabeth Knock   +8 more
wiley   +1 more source

Why do students drop out of regular sport in late adolescent? The experience of a systematic review. [PDF]

open access: yesFront Public Health
Zhang Y   +6 more
europepmc   +1 more source

Rural land rental markets in developing countries: Can survey design innovations improve land market participation statistics?

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract A longstanding puzzle in the African land rental market literature is the often‐observed discrepancy between the number of tenants (renters‐in) and the much smaller number of landlords (renters‐out) in survey data. If this discrepancy derives from systematic biases in survey data responses on rental market participation, then the existing body
Gashaw T. Abate   +3 more
wiley   +1 more source

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