Results 161 to 170 of about 13,084 (307)

When Do Employees Choose to Invest in Their Firms? An Empirical Examination of Factors Affecting Employees' Participation in Employee Stock Purchase Plans

open access: yesHuman Resource Management, EarlyView.
ABSTRACT The present study examined factors predicting employee participation in employee stock purchase plans (ESPPs). Despite the plausible benefits of ESPPs for participating employees, many employees do not participate in ESPPs even when they are eligible.
Joo Hun Han   +4 more
wiley   +1 more source

The impact of imaginary future generations on the preference for carbon tax schemes. [PDF]

open access: yesPLoS One
Kuo YL   +7 more
europepmc   +1 more source

Income tax evasion dynamics: Evidence from an agent-based econophysics model [PDF]

open access: yes
We analyze income tax evasion dynamics in a standard model of statistical mechanics, the Ising model of ferromagnetism. However, in contrast to previous research, we use an inhomogeneous multi-dimensional Ising model where the local degrees of freedom ...
Pickhardt, Michael, Seibold, Goetz
core  

Enforced but not Enacted: How Return‐to‐Office Policies Reshape Boundary Enactment, Work‐Location Volition, and Eudaimonic Wellbeing

open access: yesHuman Resource Management, EarlyView.
ABSTRACT HR faces a conundrum over how to organize hybrid working patterns given the pros and cons associated with conducting work across multiple domains. Many organizations are currently seeking to clarify and often increase the requirements for employee presence at employer premises, meaning studies are needed to better understand how HR should look
Michael E. Clinton   +3 more
wiley   +1 more source

Subordination of related party claims in insolvency: A suggestive framework for Asian regimes

open access: yesInternational Insolvency Review, EarlyView.
Abstract Related party loans, due to their inherent nature, warrant a higher threshold for scrutiny when compared to loans extended by unrelated parties. Why were these monies advanced as loans, carrying higher priority in insolvency, rather than being invested as share capital?
Aditya Jain, Dhanya Jha, Rebecca Parry
wiley   +1 more source

Tax Evasion and Community Effects in Italy [PDF]

open access: yes
I propose an analysis of tax evasion in Italy using the data collected by the website evasori.info. This site collects reports by random internet users of the transactions in which they were involved that, lacking any legal receipt, were hidden from the ...
Francesco Flaviano Russo
core  

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

open access: yesInternational 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

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