Results 201 to 210 of about 274,985 (284)

Is State Tax Policy Associated With State‐Level COVID‐19 Restrictions? La politique fiscale des États est‐elle associée aux restrictions introduites pendant la crise de COVID‐19 ?

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT During the COVID‐19 pandemic, states imposed restrictions intended to slow the spread of the virus. We investigate whether states' reliance on consumption tax revenue, relative to other tax revenue sources, is associated with the duration of COVID‐19 mobility restrictions.
Nathan C. Goldman   +2 more
wiley   +1 more source

Intrinsic and Extrinsic Factors Simultaneously Modulated the Use of Roadways by Golden Eagles During Winter. [PDF]

open access: yesEcol Evol
Layfield JF   +6 more
europepmc   +1 more source

Seek and Ye Might Not Find: The Effects of Contract Framing on Knowledge Sharing and Knowledge Seeking Qui cherche ne trouve pas toujours : les effets liés à la formulation des contrats sur le partage et la recherche de renseignements

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We conduct two experiments to examine whether and how the framing (bonus vs. penalty) of a target‐based incentive contract affects knowledge sharing and knowledge seeking. In the first experiment, we predict and find that penalty‐framed contracts increase employees' stress due to the fear of potential loss, which in turn reduces their ...
Ta‐Tung (Stephanie) Cheng   +3 more
wiley   +1 more source

Molecular characterization of <i>Escherichia coli</i> isolate from the Greys-Hoback Watershed, Wyoming. [PDF]

open access: yesMicrobiol Resour Announc
Ghorbani Tajani A   +4 more
europepmc   +1 more source

Data reconciliation in multi‐trait experiments with kinship ordination

open access: yesMethods in Ecology and Evolution, EarlyView.
Abstract A central aim in biology is understanding the heritability of traits and how trait interactions contribute to success in diverse environments. Experiments that record multiple traits from individuals of known pedigree or genetic relatedness in distinct environments are key to addressing this aim.
Justin J. Van Ee   +11 more
wiley   +1 more source

Distribution and conservation status of the jungle cat (Felis chaus) across India. [PDF]

open access: yesSci Rep
Bandyopadhyay K   +4 more
europepmc   +1 more source

The effect of addback statutes on CEO compensation

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.
Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil   +3 more
wiley   +1 more source

How the sales of oral nicotine pouches correlate with prices and respond to taxes on cigarettes and e‐cigarettes

open access: yesAddiction, EarlyView.
Abstract Background and aims Oral nicotine pouches (ONPs) have seen a dramatic rise in sales since their introduction to the US market in 2016. We aimed to define the relationship between ONP prices and sales (e.g. price elasticity of demand) and determine how taxes on cigarettes and e‐cigarettes (ECs) impact ONP sales.
Yanyun He   +7 more
wiley   +1 more source

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