Does a More Functionally Diverse Top Management Team Make the Financial Statements More Comparable?
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
Effect of a minimum floor price law for tobacco products on tobacco sales in Oakland, California, USA: a synthetic difference-in-differences analysis. [PDF]
White JS, Atherwood S, Apollonio DE.
europepmc +1 more source
The toll of tobacco: smoking-attributable health spending in South Korea, 2014-2024. National claims evidence for cost recovery. [PDF]
Yoo KJ +7 more
europepmc +1 more source
Regional correlation study of obstetrician maldistribution and its impact on pregnancy loss outcomes in Japan amid declining fertility. [PDF]
Kuriki K, Nakatani E, Sato Y.
europepmc +1 more source
A python's embrace? Insurance and the global clinical trial. [PDF]
Winters J.
europepmc +1 more source
Assessing changes in non-alcoholic sugary beverage prices in Agincourt following South Africa's Health Promotion Levy: A pre- and post-implementation study. [PDF]
Dare C +6 more
europepmc +1 more source
Policy-mix and SME innovation: Evidence from China. [PDF]
Zhao K, Shan H, Gao Y.
europepmc +1 more source
State Earned Income Tax Credits and Firearm Suicides.
Asa N, Ellyson A, Rowhani-Rahbar A.
europepmc +1 more source
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Managing the Tax Liability of a Property-Liability Insurance Company
Journal of Risk and Insurance, 1997INTRODUCTION 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.
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