Results 41 to 50 of about 4,308 (259)
Clinical Pharmacology &Therapeutics, EarlyView.Clinical translation of novel therapies can be hindered by heterogeneity‐driven sample size inflation in late‐stage trials. In acetaminophen‐induced liver injury (APAP DILI), many patients recover spontaneously, diluting investigational drug efficacy signals.
Chris Humphries +8 more
wiley +1 more source
CEO Overconfidence and Corporate Social Responsibility: A Micro‐CSR Perspective
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Although research on micro‐level CSR has increasingly emphasized individual‐level antecedents, the role of CEO overconfidence has not been systematically integrated into the literature. To address this gap, a systematic literature review was undertaken of 62 studies on CEO overconfidence and CSR, revealing a mixed picture of positive, negative,
Jannis Kreinhop
wiley +1 more source
Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini +3 more
wiley +1 more source
Cooperative Compliance in Poland: The Question of Equality
Review of European and Comparative LawAn increasing number of tax jurisdictions are implementing the concept of cooperative compliance into their tax systems. It aims to improve tax compliance by building an enhanced relationship between tax authorities and taxpayers.
Marcin Burzec
doaj +1 more source
Environmental Policy and Governance, EarlyView.ABSTRACT Since the 1990s, environmental policy has shifted toward ecosystem protection and biodiversity conservation, a development often described as an ecological turn. This article argues that in practice this turn has taken the form of an ecological “U‐turn,” as environmental ambitions are subordinated to production‐oriented objectives.
Gisle Andersen +2 more
wiley +1 more source
Potchefstroom Electronic Law Journal, 2018 A taxpayer has the right to arrange his tax affairs within the constraints of the law to his best advantage to pay the least amount of tax. Coupled with this right is the taxpayer's right to certainty, which entails that the time of payment of taxes ...
Liezel Tredoux, SP van Zyl
doaj
Financial Theory and Practice, 2014 The paper takes a tax policy perspective in analysing the approach to tax avoidance in Croatia and expounding its existing shortcomings. It is argued that Croatia is yet to develop a coherent legislative framework suitable for curbing tax avoidance in an
Stjepan Gadžo +1 more
doaj +1 more source
Honesty in Difficult Conversations: Insights From Healthcare Professionals
European Journal of Social Psychology, EarlyView.ABSTRACT When being honest is expected to cause emotional distress to those it concerns, it can be difficult to practice. This study examines how honesty is understood and accounted for in situations of emotional, moral and relational complexity. Drawing on semi‐structured interviews with 16 Danish healthcare professionals (8 doctors and 8 nurses), we ...
Anna Louise Z. Malfilâtre +4 more
wiley +1 more source
In Search of a Strategy for the Interpretation of Tax Law by Courts [PDF]
Krytyka PrawaLegal certainty is one of the fundamental values of a democratic state governed by the rule of law, and striving to achieve it at the highest possible level is highly desirable.
Bogumił Brzeziński, Agnieszka Franczak
doaj +1 more source
International Insolvency Review, EarlyView.Abstract This paper conducts a comparative legal analysis of corporate restructuring frameworks in England and Bhutan, examining their capacity to integrate climate variability considerations and promote sustainable business practices. It discusses the procedural mechanisms for restructuring financially distressed enterprises available under the law of
Eugenio Vaccari, Migmar Lham
wiley +1 more source