Results 51 to 60 of about 567,721 (234)
Tax audits and the policing of corporate taxes: Insights from tax executives
Contemporary Accounting Research, EarlyView.Abstract We interview public company tax executives to provide new evidence on how corporate taxpayers experience and navigate the income tax audit process. Interviewees describe being “targeted” by “tax police” and having to “defend” their positions. Thus, we adopt a structural metaphor of tax audits as police investigations and use a framework from ...
Jeri K. Seidman +2 more
wiley +1 more source
“We All Live in One World”: Challenging Settler Mythologies With Sovereign Assertions
Anthropology &Education Quarterly, EarlyView.ABSTRACT The paper examines how settler colonial myths perpetuate systemic inequities in the education of Native students in Southern Utah. It critiques the “two‐worlds” narrative used to justify marginalization and explores how Native parents use sovereign assertions to challenge these injustices.
Cynthia Benally, Donna Deyhle, Beth King
wiley +1 more source
Intraday Volatility Smile: Effects of Fragmentation and High Frequency Trading on Price Efficiency
Journal of international financial markets, institutions, and money, 2021 Stéphanie Ligot +2 more
semanticscholar +1 more source
Children &Society, EarlyView.ABSTRACT The current study explores conversations fathers and nurses at Swedish Child Health Centres. Video‐ethnographic methods allow for the analysis of naturally occurring interaction and the analysis focuses on how the participants address fathers' accounts of inadequacy and being secondary to the mother in terms of being able to provide care and ...
Henning Årman +3 more
wiley +1 more source
Price dynamics and volatility jumps in bitcoin options
Financial InnovationIn the FinTech era, we contribute to the literature by studying the pricing of Bitcoin options, which is timely and important given that both Nasdaq and the CME Group have started to launch a variety of Bitcoin derivatives.
Kuo Shing Chen, J. Jimmy Yang
doaj +1 more source
Therapeutic aQompaniments: Walking together in hypnotherapy—and ethnography
Ethos, EarlyView.Abstract Drawing on ethnographic data collected over 16 months of fieldwork with Indonesian hypnotherapists, this article investigates the suitability of different relationalities for providing therapeutic care. Clinical literature often advocates the merits of self‐hypnosis over hetero‐hypnosis, while anthropologists express skepticism regarding ...
Nicholas J. Long
wiley +1 more source
Understanding the Performance of Currency Basis‐Momentum
European Financial Management, EarlyView.ABSTRACT We conduct an in‐depth analysis of basis momentum (BM) in currency markets and examine its relationship with key market anomalies. We find that BM strategies generate significant excess returns across various formation periods. These abnormal returns are not fully explained by the closely related carry and momentum factors.
Minyou Fan +3 more
wiley +1 more source
Analysis of parametric and non-parametric option pricing models. [PDF]
Heliyon, 2022 Luo Q, Jia Z, Li H, Wu Y.
europepmc +1 more source
Journal of Advanced Nursing, EarlyView.ABSTRACT Aim The aim of this study was to examine the perceptions and experiences of emergency nurses managing acute pain in critically ill patients. Design Qualitative descriptive study. Method Non‐participant observations (n = 46, 157 h across 10 shifts) and semi‐structured interviews (n = 30) were conducted at two Australian metropolitan emergency ...
Wayne Varndell +2 more
wiley +1 more source