Results 161 to 170 of about 237,392 (309)

How do US Adults Who Vape Choose Among Different E‐Cigarette (EC) Models and Cigarettes in Response to Prices and Taxes

Health Economics, EarlyView.
ABSTRACT States continue to impose E‐Cigarette (EC) taxes without clear evidence of the cross‐price elasticities between multiple EC types and between ECs and cigarettes. Moreover, existing literature focused on EC sales or prevalence outcomes instead of consumption units of various EC types.
Shaoying Ma, Sooa Ahn, Hojin Park, Qian Yang, John F. P. Bridges, Ce Shang   +5 more
wiley   +1 more source

Forecasting auditor's going concern opinion using with hybrid robust machine learning model. [PDF]

PLoS One
Ejder U, Yaşar A.
europepmc   +1 more source

Talent Management in SMEs: Unraveling the Role of Contextual Factors

Human Resource Development Quarterly, EarlyView.
ABSTRACT Employing a multiple case study analysis, this paper explores the contextual factors—internal, external, and relational—that affect small and medium‐sized enterprises (SMEs) in designing their approaches to talent management (TM). Results underscore the significance of two prominent internal variables—namely, organizational size and ownership ...
Franca Cantoni, Caterina Muzzi, Martina Gianecchini   +2 more
wiley   +1 more source

Can participatory budgeting mitigate government debt risk？-An empirical analysis using cross-national panel data. [PDF]

PLoS One
Li Y, Zhang Q.
europepmc   +1 more source

A MODERN VIEW OF TAX LIABILITY

Scientific notes of Taurida National V.I. Vernadsky University. Series: Juridical Sciences, 2023
T.O. Kolomoiets, M.V. Tytarenko, V.K. Kolpakov   +2 more
openaire   +1 more source

Ricardian Consumers With Keynesian Propensities [PDF]

In this paper, we examine Ricardian equivalence of debt and tax finance in a world in which taxes are not lump-sum but are levied on risky labor income. First, we show that the marginal propensity to consume out of a tax cut, coupled with a future income
N. Gregory Mankiw, Robert B. Barsky, Stephen P. Zeldes   +2 more
core  

Towards climate‐conscious corporate restructuring: A comparative exploration of English and Bhutanese legal frameworks

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

Research on the impact of traditional Chinese medicine registration innovation-oriented policies and enterprises performance: an empirical analysis based on listed enterprises in China. [PDF]

Front Public Health
Lv J, Lu K, Xie M, Sun W, Liu Y.
europepmc   +1 more source

What Role Do Finance Ministers Play in Political Business Cycles? Evidence‐Based on a New African Dataset

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates how the personal characteristics of finance ministers influence political budget cycles in Africa. Using a new dataset covering 300 finance ministers across 23 countries from 1980 to 2020, we find that political budget cycles primarily take the form of increased government consumption during election years.
Christine Olivia Strong
wiley   +1 more source

The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]

PLoS One
Gündüz M.
europepmc   +1 more source