Results 121 to 130 of about 748,426 (297)

The Impact of Monetary Policy Shocks on Stock Price Crash Risk

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study examines the impact of monetary policy shocks (MPS) on future stock price crash risk (SPCR), using a sample of US firms from 1995 to 2019. We find that expansionary MPS significantly reduce the likelihood of SPCR, while contractionary MPS show no statistically significant effect on SPCR. These results remain robust after controlling
Shunshun Xu, Haifeng Guo, Yeqin Zeng
wiley   +1 more source

FACTORS AFFECTING TAX AGGRESSIVENESS IN COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE

Keunis
This research use quantitative research methods that examines the impact of board independence, gender diversity, managerial ownership, institutional ownership, and ownership concentration on tax aggressiveness.
Francia Veronica, Natalis Christian
doaj   +1 more source

Performance Measures, Discretionary Accruals, and CEO Cash Compensation

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This paper examines the relative weights assigned to three performance measures—stock returns, accounting earnings, and operating cash flows—in determining executive cash compensation. We find that returns receive the highest weight, followed by earnings, while cash flows carry the least weight.
Ya Dai, Harrison Liu, Jennifer Yin
wiley   +1 more source

The Role of Audit Quality in Moderating Political Connection and CFO Characteristics on Tax Aggresiveness

AFRE (Accounting and Financial Review)
This study aims to examine the role of audit quality in moderating the effect of political connection and CFO characteristics on tax aggressiveness. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange ...
Syifa Amatullah Isymah
doaj   +1 more source

The Psychometric Properties and Clinical Usefulness of the Difficulties in Emotion Regulation Scale in Forensic Settings

Journal of Clinical Psychology, EarlyView.
ABSTRACT Objective The Difficulties in Emotion Regulation Scale (DERS) is a widely used measure of emotion dysregulation across clinical contexts. However, its psychometric properties and clinical utility have not been thoroughly examined in forensic populations.
Adam Meddeb, Märta Wallinius, Johan Berlin, Natalie Laporte, Malin Hildebrand Karlén, Claudia Mazzeschi, Elisa Delvecchio, Patrizia Velotti, Carlo Garofalo   +8 more
wiley   +1 more source

Legacies and successions tax law Law pamphlets

, 1919
Inheritance Tax Commission. -- Legacies And Successions Tax Law. -- General Suggestions. -- I. Chapter 248, Laws Of 1909. -- Tax liability continues notwithstanding repeal of the chapter.
Inheritance Tax Commission
core  

When Does Top Management Team Diversity Matter in Large Organizations?

Journal of Organizational Behavior, EarlyView.
ABSTRACT Top management teams (TMTs) drive strategic leadership, but there is little clarity on when the composition of these upper echelons most impacts organization performance. Drawing from the categorization‐elaboration model, we study an 18‐year sample of approximately 4500 organizations and over 32 000 executives and find a positive relationship ...
Frances Fabian, James M. Plečnik, Shan Wang   +2 more
wiley   +1 more source

Where Is the Take in Give and Take? A Review of Empathy Effects on Workplace Outcomes for Both Givers and Receivers

Journal of Organizational Behavior, EarlyView.
ABSTRACT There is increasing interest in understanding and recognition of the importance of empathy effects at work. However, despite the two‐party nature of empathy, little research has distinguished between empathy‐giving versus empathy‐receiving, or between empathy‐giver versus receiver.
Xiaoxiao Jiang, Gillian Yeo, March L. To, Rajiv Amarnani   +3 more
wiley   +1 more source

Tax aggressiveness and performance of publicly traded companies in Brazil: An analysis of the pandemic period

Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas
The objective of this research was to investigate the influence of tax aggressiveness on the performance of companies listed on the Brazilian stock exchange (B3) during the pandemic period, spanning from 2017 to 2022, totaling 1,422 observations ...
Amanda Dantas Cerqueira, Ronaldo Fabiano de Souza Antunes, Alini da Silva, Marcelo Alvaro da Silva Macedo   +3 more
doaj   +1 more source

Gender Diversity, Corporate Social Responsibility, Return on Asset, and Leverage on the Corporate Tax Aggressiveness of Manufacturing Companies in Indonesia [PDF]

This research attempts to ascertain how gender diversity, corporate social responsibility, return on assets, and leverage affect tax aggressiveness. The novelty and contribution of this research is that these four variables have not all been studied for ...
Tjahjono, Mazda Eko Sri, Ismawati, Iis, Wulandari, Diah Ayu Putri, Mulyanah   +3 more
core   +1 more source