Results 191 to 200 of about 7,134 (251)

Does a More Functionally Diverse Top Management Team Make the Financial Statements More Comparable?

open access: yesJournal of Corporate Accounting &Finance, EarlyView.
ABSTRACT We examine whether top management team (TMT) functional diversity affects financial statement comparability. Drawing upon upper echelons theory and the information sharing perspective in diversity research, we argue that TMT functional diversity produces more comparable financial statements due to better information sharing and integration ...
Md Mahmudul Hasan   +3 more
wiley   +1 more source

The toll of tobacco: smoking-attributable health spending in South Korea, 2014-2024. National claims evidence for cost recovery. [PDF]

open access: yesLancet Reg Health West Pac
Yoo KJ   +7 more
europepmc   +1 more source

State Earned Income Tax Credits and Firearm Suicides.

open access: yesJAMA Netw Open
Asa N, Ellyson A, Rowhani-Rahbar A.
europepmc   +1 more source

Managing the Tax Liability of a Property-Liability Insurance Company

Journal of Risk and Insurance, 1997
INTRODUCTION In this work, we analyzes the tax management policy of a property-liability insurance company. Myers' Theorem (1984) implies that the present value of the expected tax liability, the government's tax option, is determined solely by the effective tax rate and the risk-free interest rate.
Richard A Derrig
exaly   +2 more sources

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