Results 181 to 190 of about 40,194 (224)
Economic Record, EarlyView.Humanitarian migrants are among the most vulnerable migrant groups, often facing significant integration challenges, particularly language barriers. In response, many developed countries have introduced language programs to support their settlement. This study uses an event study (staggered difference‐in‐differences) approach and data from Australia's ...
Bowen Wang, Tunye Qiu
wiley +1 more source
Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes
Journal of Accounting Research, EarlyView.ABSTRACT Effective policymakers must balance the demands of formulating a corporate tax system that raises revenue and spurs economic activity (e.g., investment) while promoting a “level playing field” across firms. Balancing these tradeoffs has likely caused tax systems to become more complex over time, increasing firms’ difficulty in understanding ...
HARALD AMBERGER +2 more
wiley +1 more source
Beyond recognition: gendered violence and the critique of political economy in Croatia. [PDF]
Front SociolKujundžić J.
europepmc +1 more source
Financial Climate‐Risk Measurement, Impact Funds, and Green Transitions
Journal of Accounting Research, EarlyView.ABSTRACT Regulators are contemplating or mandating precise measurement of financial climate‐risk exposure to promote sustainable investments. We show that such mandates can be counterproductive in the presence of social funds that catalyze change by subsidizing the adoption of cleaner production technologies.
VOLKER LAUX, LUCAS MAHIEUX
wiley +1 more source
The Public Health Concerns of Marijuana Legalization: An Overview of Current Trends. [PDF]
Cureus, 2019 Zvonarev V, Fatuki TA, Tregubenko P.
europepmc +1 more source
Beyond Old Boys' Clubs: Financial Analysts' Utilization of Professional Connections
Journal of Accounting Research, EarlyView.ABSTRACT Women often lack the opportunity to join exclusive social clubs, limiting the benefits they derive from their social networks. We investigate whether, when given the opportunity to interact with the right people in a professional setting, women gain greater advantages from these connections for career performance and advancement compared to ...
MENGQIAO DU, RACHEL XI ZHANG
wiley +1 more source
Generative AI Use by Capital Market Information Intermediaries: Evidence from Seeking Alpha
Journal of Accounting Research, EarlyView.ABSTRACT We study the use of generative AI for firm‐specific financial analysis on the Seeking Alpha platform. After the initial launch of ChatGPT in November 2022, the share of AI‐generated articles rose sharply to 13.5% of all articles, then declined in late 2023 after Seeking Alpha equated the use of AI to plagiarism and announced a prohibition on ...
Mark T. Bradshaw +3 more
wiley +1 more source