Results 121 to 130 of about 1,015,450 (256)
Fintech and the future of banking: Competition, complementarity, and regional dynamics
Commercial banks face a structural choice: maintain dense physical networks or thin them as digital intermediation grows. We ask how the rise of fintech firms reshapes the three pillars of bank outreach, namely branches per 100,000 adults, accounts per ...
Hassnian Ali, Ahmet Faruk Aysan
doaj +1 more source
Valuing water quality in the United States using a national dataset on property values. [PDF]
Mamun S +10 more
europepmc +1 more source
Thin Capitalization Rules in China
With an increasing number of multinational enterprises conducting business in China, the problems of thin cap became noticeable in the late 1990s and provoked a fierce debate among scholars concerning whether thin cap rules should be introduced.
Qiu, D
core
ABSTRACT This study re‐examines the relationship between environmental, social, and governance (ESG) engagement and firm financial performance by moving beyond linear, net‐effect models toward a configurational perspective. Focusing on a global sample of 1380 non‐financial firms with high environmental maturity (CDP Climate Change score ≥ B), we ...
Daniel Yeung +2 more
wiley +1 more source
ABSTRACT Consumers' increasing environmental concerns are prompting a shift in fashion consumption, fueling the remarkable growth of the second‐hand market. Over the last decade, this trend has spurred the emergence of a plethora of online platforms dedicated to the resale of pre‐loved fashion items.
Gabriele Murtas, Giuseppe Pedeliento
wiley +1 more source
Evaluation of Phosphopolyoxometalates with Mixed Addenda (Mo, W, V) as Corrosion Inhibitors for Steels. [PDF]
Badea GE +5 more
europepmc +1 more source
From Probation to Partnership: Building Equitable Systems of Support in Community Colleges
ABSTRACT Community colleges serve as critical gateways to higher education for diverse student populations, yet traditional academic probation systems often exacerbate inequities by penalizing students facing systemic and personal challenges. This practitioner–scholar case study examines Clark State College's Academic Engagement Program (AEP), an ...
Elecia V. Spain, Michael B.Key
wiley +1 more source
Intrajurisdictional capitalization and the incidence of the property tax
Two views dominate the debate about property tax incidence — the “capital tax” or “new” view, under which the tax distorts capital allocation and is borne primarily by capital owners, and the “benefit tax” view, under which the tax is an efficient user ...
Zodrow, George R.
core +1 more source
Ag‐based catalysts operated under elevated CO2 pressures exhibit markedly enhanced intrinsic activity for CO formation, with OD‐Ag achieving −200 mA cm–2 and 90% FECO at −1.3 VRHE. Mechanistic analysis shows that high pressure strengthens a *COOH‐mediated pathway by increasing intermediate coverage and suppressing hydrogen evolution, establishing CO2 ...
Sheraz Ahmed +6 more
wiley +1 more source
Thin Capitalization Rules and Multinational Firm Capital Structure [PDF]
This paper examines the impact of thin capitalization rules that limit the tax deductibility of interest on the capital structure of the foreign affiliates of US multinationals. We construct a new data set on thin capitalization rules in 54 countries for
Nicodème, Gaëtan +9 more
core +1 more source

