Results 151 to 160 of about 3,327 (256)
Contemporary Accounting Research, Volume 43, Issue 2, Page 1119-1144, Summer 2026.ABSTRACT This paper examines how accounting and control practices constitute and distribute agency and responsibility for sustainability in global supply chains. Drawing on a field study in the fashion industry, we describe the sustainability control practices used by a major buyer firm vis‐à‐vis its suppliers and trace their evolution from a ...
Martin Messner +2 more
wiley +1 more source
Homo luzonensis and the role of homoplasy in the morphology of hominin insular species
Cladistics, Volume 42, Issue 3, Page 286-316, June 2026.Abstract Homo luzonensis lived during the upper Pleistocene in the northern Philippines, east of the Wallace line. The few specimens attributed to this species show a mosaic of plesiomorphies for the genus Homo and apomorphies found in upper Pleistocene Homo species.
Pierre Gousset +4 more
wiley +1 more source
Tax compliance under tax regime changes [PDF]
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives.
Heinemann, Friedrich, Kocher, Martin G.
core
Petropower in Law‐Enforcement Advertising at Super Bowl LIX
The Geographical Journal, Volume 192, Issue 2, June 2026.Short Abstract This paper examines a recruitment commercial from the Super Bowl on 9 February 2025 in terms of its spectacularisation of petroleum's abiding yet volatile influence. The minute‐long piece on behalf of federal law enforcement indicates how the workings of power in the United States of America are entangled with the ubiquity of oil ...
Daniel A. Finch‐Race, Pancho Lewis
wiley +1 more source
CEO‐employee pay ratio disclosure and dividend policy
Journal of Financial Research, Volume 49, Issue 2, Page 782-820, Summer 2026.Abstract We examine whether and how the magnitude of the CEO pay ratio affects dividend policy in the context of inequality‐averse investors. Our results demonstrate a positive association between the two and remain robust to endogeneity concerns. We find that the CEO pay ratios positively affect dividends irrespective of whether CEO compensation ...
Rajib Chowdhury, John A. Doukas
wiley +1 more source
COVID-19 and corporate tax avoidance: International evidence. [PDF]
Int Bus Rev, 2023 Athira A, Ramesh VK.
europepmc +1 more source
The Journal of Latin American and Caribbean Anthropology, Volume 31, Issue 2, June 2026.ABSTRACT This article examines the historical displacement of Indigenous peoples in Venezuela, focusing on the links between indigenist policies and the exploitation of natural resources, particularly oil, throughout the 20th century. Using a combined historical and ethnographic approach, it demonstrates how the formation of the Venezuelan nation‐state
Gabriel Tardelli
wiley +1 more source
Indonesian Interdisciplinary Journal of Sharia EconomicsTax revenue continues to increase, but public interest in filing tax returns has not been fully realized, and its use is still very limited due to lack of education. The purpose of this study was to examine the application of E-filing, tax understanding,
Exsa Alfika +3 more
doaj
How does progressivity impact tax morale? Experimental evidence across developing countries. [PDF]
J Dev EconHoy C.
europepmc +1 more source
Nutrition Bulletin, Volume 51, Issue 2, Page 200-212, June 2026.ABSTRACT Tackling food insecurity and food waste are two interrelated and complex policy challenges. Innovations in food retail termed ‘social supermarkets’ (SSMs) could provide a solution, utilising surplus produce from mainstream food retailers, which are then traded at reduced prices.
Claire O'Malley +10 more
wiley +1 more source