Results 201 to 210 of about 456,437 (310)

Unveiling Corruption's Influence on Insider Trading: US Insights

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between state‐level political corruption and firm‐level insider trading in the United States. State corruption is proxied using Department of Justice court cases involving corrupt activities. The findings reveal a positive and statistically significant association between political corruption and insider ...
Ahmed Al‐Hadi   +3 more
wiley   +1 more source

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun   +3 more
wiley   +1 more source

From politics to economics: The investigation of the determinants of local administrative hierarchy in the Tang–Song transition

open access: yesAsia‐Pacific Economic History Review, Volume 65, Issue 1, Page 39-78, March 2025.
Abstract This study collects original data to examine the determinants of classification criteria of county hierarchy and its rank variations during the Tang–Song period. The results reveal that the county hierarchy was affected by both economic and political situations, with more emphasis on politics in Tang and economics in Song.
Nan Li, Heqi Cai
wiley   +1 more source

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