Results 41 to 50 of about 35,691 (261)

Corporate tax credit and trade credit financing: based on the analysis of non-public companies

China Journal of Accounting Studies
Based on the tax credit rating disclosure system, we examine the impact of the tax credit rating on trade credit levels within non-public companies and analyse the specific mechanisms through which the tax credit rating affects trade credit financing ...
Le Zhao, Qingyang Tang, Muzhi Wang
doaj   +1 more source

DETERMINANTS OF TRADE CREDIT IN EUROPEAN CONSTRUCTION FIRMS: A PRELIMINARY STUDY

Ekonomika, 2016
The aim of this paper is to present a comparative study of trade credit indicators and the possible determinants of trade credit for firms acting in the construction sector, using a sample of 958 medium and large firms for the period 2004-2013.
Nicoleta Barbua-Misu, Fitim Deari
doaj   +1 more source

High‐Current‐Density Acidic CO2 Electroreduction to Formic Acid Enabled by Multiscale Microenvironment Regulation Over Defect‐Rich Sn/SnOx

Advanced Science, EarlyView.
Acidic CO2 electroreduction to formic acid is enabled by integrating mixed Sn/SnOx nanoclusters, K+‐regulated interfacial solvation, and Janus wettability. Coordinated control of active sites, interfacial water, and gas‐liquid transport suppresses hydrogen evolution and delivers approximately 85% HCOOH Faradaic efficiency at 400 mA cm−2.
Qiaoqi Guo, Bowen Jiang, Le Huang, Kunyu Jiang, Rongrong Tang, Qinong Zhu, Huajun Feng, Mengyang Fan, Yijing Xia   +8 more
wiley   +1 more source

Soil pH Amelioration Synergizes Carbon Accrual with Yield Gains Under Organic Substitution

Advanced Science, EarlyView.
Soil pH shifts towards neutrality in both acidic and alkaline soils under organic substitution. A global synthesis links pH amelioration to soil organic carbon accrual through enhanced microbial biomass after accounting for added organic carbon and its interaction with pH. This pH amelioration‐shared soil organic carbon accrual accounts for 5.1–8.6% of
Xunzhuo Dong, Yanzhong Yao, Bingbing Han, Yunyao Zhong, Benyi Li, Mengfei Li, Yunchao Dai, Zhaolei Li   +7 more
wiley   +1 more source

Short selling and trade credit: New evidence

Borsa Istanbul Review
This study investigates the effect of short sales on firms' use of trade credit. Using a sample of 3262 Chinese listed firms from 2007 to 2019, the analysis results show that both the deregulation and the magnitude of short sales negatively affect trade ...
Xin Xiang, Xu He
doaj   +1 more source

A causal and nonlinear relationship between trade credit policy and firm value: Evidence from an emerging market

Economics and Business Review, 2023
This study examines whether there is a causal and nonlinear relationship between trade credit policy and firm value. In line with this purpose, the 2005Q1–2018Q4 period data is examined for 103 companies operating in the manufacturing industry in an ...
Karaca Cengizhan
doaj   +1 more source

Ionically Counter‐Programmable Phase‐Separation of Superstable Star‐Biopolyamide Coacervates for Electrothermally‐Responsive Pseudosolid Smart Windows

Advanced Science, EarlyView.
We develop bio‐based, star‐branched polyamides from itaconic acid and cadaverine with tunable lower critical solution temperature (LCST) transitions for dynamic solar modulation. Specific metal ion coordination with pyrrolidone moieties drives precise phase transitions via calcium‐induced salting‐in and sodium‐induced salting‐out mechanisms. Formulated
Jie Liu, Xiaotian Zhu, Jinjian Hou, Jinze Du, Mohammad Asif Ali, Maiko K. Okajima, Tatsuo Kaneko   +6 more
wiley   +1 more source

Stochastic‐MTJ Sampler Arrays for In‐Array Monte–Carlo Estimation

Advanced Electronic Materials, EarlyView.
A low‐energy‐barrier magnetic tunnel junction array is operated as a probability‐domain sampler: each cell's random switching, programmed through a shared digital‐to‐analog converter, makes the per‐column multiply–accumulate an unbiased Monte–Carlo expectation estimator that returns both a mean and a calibrated uncertainty.
Ran Zhang, Nellie Laleni, Sina Ranjbar, Andreas Tsiougkos, Nandakishor Yadav, Vasilis Pavlidis, Thomas Kämpfe   +6 more
wiley   +1 more source

Integrated Bipolar Membrane Electrodialysis and Electrolysis for CO2 Capture and Conversion

Advanced Energy Materials, EarlyView.
This work demonstrates an integrated BMEED platform that couples CO2 capture and conversion within a single modular system. By combining BMED with CO2E, high‐purity CO is produced while avoiding intermediate stripping, excessive capital and O&M costs, and external gas feeds.
Hyuck Joo Choi, Hakhyeon Song, Mohammed Tahmid, Hyeonuk Choi, Jihun Oh, Marta C. Hatzell   +5 more
wiley   +1 more source

Temporary Programs, Lasting Questions: Ad Hoc Assistance in the U.S. Farm Safety Net

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Large ad hoc assistance programs have returned to U.S. farm policy since 2017, operating alongside a more developed safety net built around federally subsidized crop insurance, Title I commodity programs, and standing disaster assistance. This paper reviews the renewed use of ad hoc assistance, documents its recent scale using USDA data, and ...
Alejandro Plastina, Oranuch Wongpiyabovorn   +1 more
wiley   +1 more source