Results 201 to 210 of about 748,426 (297)

Opportunities and Alliances: The Relational Dynamics of Criminal Collusion in Latin America

The British Journal of Sociology, EarlyView.
ABSTRACT Based on ethnographic fieldwork in Mexico and judicial wiretap analysis in Argentina, this paper shows that collusion between state actors and violent non‐state actors operates through fluid and competitive relational networks rather than stable hierarchies or fixed institutional arrangements.
Eldad J. Levy, Javier Auyero
wiley   +1 more source

The critical role of ferroptosis in virus-associated hematologic malignancies and its potential value in antiviral-antitumor therapy. [PDF]

Virulence
Miao M, Chen Y, Wang X, Li S, Hu R.
europepmc   +1 more source

Accounting firm office size and tax aggressiveness

This paper empirically investigates the association between the size of accounting firm offices and corporate tax aggressiveness. We find that clients audited by large offices have lower levels of corporate tax aggressiveness.
Dale Fu (13065810)
core  

Monitoring Quality of Mafia‐Connected Accountants

Journal 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, Jere R. Francis, Antonio Marra, Nicola Pecchiari   +3 more
wiley   +1 more source

The influence of the U.S. export controls against China on the resilience of Chinese corporates. [PDF]

PLoS One
He H, Chen P, Huang X, Li L.
europepmc   +1 more source

Beyond Automation: AI and the Human Value of Sell‐Side Analysts

Journal of Accounting Research, EarlyView.
ABSTRACT We examine how analysts’ information acquisition and processing differ when analysts have access to AI resources, focusing on investment banks’ AI investments. We propose and test a two‐step framework, which is informed by in‐depth interviews with analysts.
Devin Shanthikumar, Il Sun Yoo
wiley   +1 more source

The effect of nearby listings on house sale prices in Sydney: A spatio‐temporal regularization approach

Real Estate Economics, EarlyView.
Abstract We estimate the price impact of very nearby concurrently listed properties in the Sydney housing market and assess their competition effects. We apply a hedonic model with spatiotemporal effects regularized via a graph Laplacian prior at the month‐by‐SA2 regional level to seven SA4 subregions of metropolitan Sydney. The model structure enables
Willem P. Sijp, Mengheng Li
wiley   +1 more source

Audit Committee and Tax Aggressiveness

This study investigates the relationship between audit committee characteristics and tax aggressiveness in publicly traded companies from 2014 to 2023. The purpose is to explore whether key attributes of audit committees, such as independence, size, meeting frequency, and gender diversity, influence the extent of tax planning activities that deviate ...
openaire   +1 more source

HTLV-1 HBZ inhibits DHX9 to reprogram circRNA biogenesis in ATLL. [PDF]

Tumour Virus Res
Ladet J, Bazire M, Fontrodona N, Van den Broeke A, Marçais A, Shallak M, Forlani G, Accolla RS, Bourgeois CF, Mortreux F.   +9 more
europepmc   +1 more source

Home foreclosure discounts in auctions without reserve prices

Real Estate Economics, EarlyView.
Abstract This article estimates foreclosure discounts in Cape Town, South Africa, where, until 2019, foreclosure auctions occurred without reserve prices. Using newly constructed data linking sheriff auction notices to the universe of property transactions, rich property characteristics, and municipal service‐request records, I document large ...
Allan Davids
wiley   +1 more source