Results 181 to 190 of about 27,382 (307)

Determinants of Aggressive Tax Avoidance

open access: yes, 2015
This thesis consists of three essays examining determinants of aggressive tax avoidance. The first essay “Measuring the Aggressive Part of International Tax Avoidance”, co-authored with Prof. Dr. Michael Overesch, proposes a new measure that isolates the additional or even aggressive part in international tax avoidance and analyzes the determinants of ...
openaire   +1 more source

Beyond Old Boys' Clubs: Financial Analysts' Utilization of Professional Connections

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Women often lack the opportunity to join exclusive social clubs, limiting the benefits they derive from their social networks. We investigate whether, when given the opportunity to interact with the right people in a professional setting, women gain greater advantages from these connections for career performance and advancement compared to ...
MENGQIAO DU, RACHEL XI ZHANG
wiley   +1 more source

How Stock Market Participants Use Generative Artificial Intelligence: Evidence from User‐Platform Interaction Data

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT This paper provides descriptive evidence on how stock market participants use Generative Artificial Intelligence (GenAI) to process investment‐related information. Using a data set of 1.7 million stock‐related queries from one of China's largest GenAI platforms during the first half of 2024, we document that user queries address a wide range ...
FRANK ECKER, XITONG LI, YILAN LI, FAN WU
wiley   +1 more source

Trump's second presidency begins: evaluating effects on the US health system. [PDF]

open access: yesLancet Reg Health Am
Greer SL, Jarman H, Kulikoff R, Yaver M.
europepmc   +1 more source

Monitoring Quality of Mafia‐Connected Accountants

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi   +3 more
wiley   +1 more source

Triple Viral Infections in Advanced Breast Cancer: Insights from a Three-Case Report and Literature Review. [PDF]

open access: yesDiagnostics (Basel)
Khasawneh AI   +9 more
europepmc   +1 more source

Improving tax transparency for counteracting aggressive tax planning

open access: yesFìnansi Ukraïni, 2017
Viktor MELNYK, Tetiana KOSCHUK
openaire   +1 more source

Home - About - Disclaimer - Privacy