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A Doctrine in Name Only - Strengthening Prohibitions against the Corporate Practice of Medicine.
Publication Type: Academic Journal
Source(s): The New England journal of medicine [N Engl J Med] 2023 Sep 14; Vol. 389 (11), pp. 965-968. Date of Electronic Publication: 2023 Sep 09.
The link between green innovations, corporate performance, ESG activities, and sharing economy.
Publication Type: Academic Journal
Source(s): Environmental science and pollution research international [Environ Sci Pollut Res Int] 2023 Jul; Vol. 30 (32), pp. 78763-78775. Date of Electronic Publication: 2023 Jun 05.
Abstract: In current years (environment, social, and governance), ESG activities in various countries have been focus more attention their stakeholders by enterprises. The world largest developing country China. The Chinese registered Enterprises ESG performance...
The finest diamond must be green: a closer look at the roles of institution in shipping firms' sustainable practices.
Publication Type: Academic Journal
Source(s): Environmental science and pollution research international [Environ Sci Pollut Res Int] 2023 Jul; Vol. 30 (35), pp. 84631-84644. Date of Electronic Publication: 2023 Jun 27.
Abstract: Shipping companies' implementation of sustainable shipping management is an important means of protecting major water bodies in the marine environment. This research establishes a theoretical model based on institutional theory and incorporates a micro...
Official Turnover and Corporate ESG Practices: Evidence from China.
Publication Type: Academic Journal
Source(s): Environmental science and pollution research international [Environ Sci Pollut Res Int] 2023 Apr; Vol. 30 (18), pp. 51422-51439. Date of Electronic Publication: 2023 Feb 21.
Abstract: In recent years, environmental, social, and governance (ESG) have been extensive concerned. However, few studies have focused on the impact of situational factors on corporate ESG practice decisions. Based on this, using 9428 observations of Chinese A-...
Another Chapter on Corporate-Owned Life Insurance.
Publication Type: Academic Journal
Source(s): Journal of Financial Service Professionals. Sep2023, Vol. 77 Issue 5, p25-28. 4p.
Abstract: In Estate of Blount, the 11th Circuit Court of Appeals held that life insurance proceeds used to redeem a shareholder's shares are not counted in the fair market value of the company when valuing those shares. Given the very different conclusions reach...
Reporting and Basis in Flow-through Entities.
Publication Type: Academic Journal
Source(s): Journal of Financial Service Professionals. Sep2023, Vol. 77 Issue 5, p11-15. 5p.
Abstract: One of the more interesting and often frustrating aspects of dealing with a client's investment in a flow-through entity is tracking the client's basis. Basis is doubly important in a flow-through investment because it is not only used to calculate the...
SPACs.
Publication Type: Academic Journal
Source(s): Review of Financial Studies. Sep2023, Vol. 36 Issue 9, p3463-3501. 39p.
Abstract: Going public by merging with a Special Purpose Acquisition Company (SPAC) is much more expensive than conducting a traditional IPO. We rationalize why some companies merge with a SPAC by listing the potential benefits. We analyze the agency problems th...
ChatGPT, AI Advertising, and Advertising Research and Education.
Publication Type: Academic Journal
Source(s): Journal of Advertising. Aug/Sep2023, Vol. 52 Issue 4, p477-482. 6p. 1 Diagram.
Abstract: Multiple research problems specific to advertising emerge from there, including whether and how the advertising industry should address the ethical and legal issues surrounding the possibility of AI-generated advertising content containing false or mis...
Neglected Peers in Merger Valuations.
Publication Type: Academic Journal
Source(s): Review of Financial Studies. Aug2023, Vol. 36 Issue 8, p3257-3310. 54p.
Abstract: Using novel merger valuation data, we show that firms selected by investment banks as "comparable peers" are more than twice as likely to later become takeover targets themselves compared to matched control firms. Peer firms not subsequently acquired a...
Do Corporations Retain Too Much Cash? Evidence from a Natural Experiment.
Publication Type: Academic Journal
Source(s): Review of Financial Studies. Jul2023, Vol. 36 Issue 7, p2839-2877. 39p.
Abstract: Corporations have accumulated record amounts of cash. We study whether firms' cash retention has been excessive by examining a Korean reform that introduced a new tax on earnings retained as cash. Difference-in-differences tests show that treated firms...