منابع مشابه
Corporate Taxes and Defined Benefit
The Tepper-Black arguments for tax-arbitrage opportunities from overfunding pension plans are critically examined and modifications proposed. Tax status, a function of current marginal tax rates and expected future taxable income, is predicted to determine funding policy. Tests of this modified tax benefits view suggest that 1) tax status declines are associated with pension contribution reduct...
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We examine the formation and evolution of corporate risk culture, defined as the preferences towards risk and uncertainty shared by a firm’s leaders, as well as its effect on corporate policies. Commonality in risk attitudes inside the firm arises through the selection of managers and directors with similar attitudes towards risk and uncertainty. Selection also leads to persistence in corporate...
متن کاملCan emergency medicine research benefit from adaptive design clinical trials?
BACKGROUND Adaptive design clinical trials use preplanned interim analyses to determine whether studies should be stopped or modified before recruitment is complete. Emergency medicine trials are well suited to these designs as many have a short time to primary outcome relative to the length of recruitment. We hypothesised that the majority of published emergency medicine trials have the potent...
متن کاملCorporate Culture, Societal Culture, and Institutions
While both cultural and legal norms (institutions) help foster cooperation, culture is the more primitive of the two and itself sustains formal institutions. Cultural changes are rarer and slower than changes in legal institutions, which makes it difficult to identify the role played by culture. Cultural changes and their effects are easier to identify in simpler, more controlled, environments,...
متن کاملDoes Corporate Social Responsibility Benefit Society?
In short, it depends on the ownership type. We construct an event-based outcome measure of firm-level environmental, social, and governance (ESG) impact for public and private firms globally from 2007 to 2015 using data from RepRisk. Then, we measure the societal impact of corporate social responsibility (CSR) engagements using participation in the United Nations Global Compact as a proxy. We d...
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ژورنال
عنوان ژورنال: Nature
سال: 2017
ISSN: 0028-0836,1476-4687
DOI: 10.1038/542295d