Results 121 to 130 of about 182 (166)

Rise of the south: How Arab‐led maritime trade transformed China, 671–1371 CE

Asia‐Pacific Economic History Review, Volume 65, Issue 1, Page 3-38, March 2025.
Abstract China's center of socioeconomic activities was in the North prior to the Tang dynasty but is in the South today. We demonstrate that Arab and Persian Muslim traders triggered that transition when they came to China in the late seventh century, by lifting maritime trade along the South Coast and re‐creating the South.
Zhiwu Chen, Zhan Lin, Kaixiang Peng
wiley   +1 more source

Mitigating Cultural Constraints on Environmental Performance With Women on Boards During Crises

Business Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT Existing management literature has acknowledged the intricate interplay between board gender diversity (BGD), national culture, and environmental performance (EP). However, the COVID‐19 pandemic offers an unprecedented context to reexamine these relationships.
Aranthy Sabaratnam, Vikkram Singh, Sui Sui, Anjali Chaudhry   +3 more
wiley   +1 more source

Lodge moraines: a common yet underreported end‐moraine type—a review

Boreas, EarlyView.
Lodge moraines are a distinct genetic type of end moraine formed by submarginal accretion of subglacial till; they are some of the largest end moraines in the world. Although underreported in the literature, they are of equal importance to push, dump and hummocky end moraines. End moraines are formed at glacier ice margins and show the extent of former
Mark D. Johnson, Jose Luis Antinao, Ívar Örn Benediktsson, David A. Grimley, Carrie E. Jennings, Henry M. Loope, Tom V. Lowell, David M. Mickelson, Peter L. Moore, Thomas A. Nash, J. Elmo Rawling III, Jamey Stutz   +11 more
wiley   +1 more source

Exercising Agency for a Better Future: Adolescents in Korea's Kinship Care

Child &Family Social Work, EarlyView.
ABSTRACT The literature on adolescents' perspectives on growing up in kinship care is limited. The study aims to explore the lived experiences of adolescents in grandparent kinship care by examining how they respond to adversity, build support and exercise agency. The study recruited 22 grandparent–adolescent pairs in a large Korean city.
Eunju Lee, Choong Rai Nho, Jinjoo Hong, Eun Hye Kim, Jeesoo Jung   +4 more
wiley   +1 more source

Strategic Implications of Board Interlocks: A Literature Review and Future Research Agenda

Corporate Governance: An International Review, EarlyView.
ABSTRACT Research Question/Issue Board interlocks, stemming from directors' concurrent board appointments, have been viewed as a double‐edged sword that can generate both positive and negative effects, hinging on strategic outcomes and a multitude of contextual variables.
Joyce C. Wang
wiley   +1 more source

Speculation in the United Kingdom, 1785‒2019

The Economic History Review, EarlyView.
Abstract Speculation has long been thought to have significant economic effects, but it is difficult to measure, making it challenging to examine these effects empirically. In this paper we measure speculation in the United Kingdom since 1785 by using business and financial reporting in The Times newspaper.
William Quinn, John D. Turner, Clive B. Walker   +2 more
wiley   +1 more source

Bret/BRAT

Critical Quarterly, EarlyView.
Nicholas Smart
wiley   +1 more source

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The impact of thin-capitalization rules on the capital structure of multinational firms

Journal of Public Economics, 2012
Abstract This paper analyzes the effectiveness of limitations of the tax deductibility of interest expenses for multinational corporations, so-called thin-capitalization rules. The empirical investigation exploits a large micro-level panel dataset of multinational firms to analyze the effects of thin-capitalization rules on the capital structure of ...
Georg Wamser, Michael Overesch
exaly   +3 more sources

Thin Capitalization Rules

Asia-Pacific Tax Bulletin, 2011
The authors provide a succinct description of the recently introduced thin capitalization regime.
E. Hsieh, E. Chen
exaly   +2 more sources

Amended Thin Capitalization Rules

International Transfer Pricing Journal, 2015
Major changes to the corporate income tax law were introduced on 1 January 2015. These changes, which are generally aimed at reducing possibilities of tax avoidance, include thin capitalization rules. The new rules are more complex and restrictive than those that were in force until the end of 2014.
exaly   +2 more sources