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This study aims to examine how firm-specific information in stock prices influences corporate tax behavior.
Abstract
Purpose
This study aims to examine how firm-specific information in stock prices influences corporate tax behavior.
Design/methodology/approach
This study uses ordinary least squares (OLS) regressions to examine the association between stock price informativeness and effective tax rate (ETR) volatility.
Findings
Stock price informativeness is positively associated with short-term tax avoidance as measured by ETR volatility.
Originality/value
While prior research examines the association between market activity and the level of ETRs, this study examines other various aspects of tax behavior.
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Keywords
Examines the tenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects…
Abstract
Examines the tenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects discussed include cotton fabric processing, asbestos substitutes, textile adjuncts to cardiovascular surgery, wet textile processes, hand evaluation, nanotechnology, thermoplastic composites, robotic ironing, protective clothing (agricultural and industrial), ecological aspects of fibre properties – to name but a few! There would appear to be no limit to the future potential for textile applications.
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It's not enough to simply acquire alternative and small‐press materials. They must also be made easily accessible to library users by means of accurate, intelligible, and thorough…
The latest information from the magazine chemist is extremely valuable. He has dealt with milk‐adulteration and how it is done. His advice, if followed, might, however, speedily…
Abstract
The latest information from the magazine chemist is extremely valuable. He has dealt with milk‐adulteration and how it is done. His advice, if followed, might, however, speedily bring the manipulating dealer before a magistrate, since the learned writer's recipe is to take a milk having a specific gravity of 1030, and skim it until the gravity is raised to 1036; then add 20 per cent. of water, so that the gravity may be reduced to 1030, and the thing is done. The advice to serve as “fresh from the cow,” preferably in a well‐battered milk‐measure, might perhaps have been added to this analytical gem.
The year 1977 was the first in the tenth collective period (1977‐1981) for Chemical Abstracts. Thus during that year the important and very voluminous Tenth Collective Index began…
Abstract
The year 1977 was the first in the tenth collective period (1977‐1981) for Chemical Abstracts. Thus during that year the important and very voluminous Tenth Collective Index began to appear on library shelves, but as this review is being written in 1978 there are still volumes of the formula and chemical substance indexes that have to be added. Librarians will have recently received two Index Guides: one as part of the Ninth Collective Index, and the other as the first Index Guide for the tenth collective period ‐ to be supplemented annually, and finally superseded by the Index Guide which appears as part of the Tenth Collective Index.
IT is evident from the numerous press cuttings which are reaching us, that we are once more afflicted with one of those periodical visitations of antagonism to Public Libraries…
Abstract
IT is evident from the numerous press cuttings which are reaching us, that we are once more afflicted with one of those periodical visitations of antagonism to Public Libraries, which occasionally assume epidemic form as the result of a succession of library opening ceremonies, or a rush of Carnegie gifts. Let a new library building be opened, or an old one celebrate its jubilee, or let Lord Avebury regale us with his statistics of crime‐diminution and Public Libraries, and immediately we have the same old, never‐ending flood of articles, papers and speeches to prove that Public Libraries are not what their original promoters intended, and that they simply exist for the purpose of circulating American “Penny Bloods.” We have had this same chorus, with variations, at regular intervals during the past twenty years, and it is amazing to find old‐established newspapers, and gentlemen of wide reading and knowledge, treating the theme as a novelty. One of the latest gladiators to enter the arena against Public Libraries, is Mr. J. Churton Collins, who contributes a forcible and able article, on “Free Libraries, their Functions and Opportunities,” to the Nineteenth Century for June, 1903. Were we not assured by its benevolent tone that Mr. Collins seeks only the betterment of Public Libraries, we should be very much disposed to resent some of the conclusions at which he has arrived, by accepting erroneous and misleading information. As a matter of fact, we heartily endorse most of Mr. Collins' ideas, though on very different grounds, and feel delighted to find in him an able exponent of what we have striven for five years to establish, namely, that Public Libraries will never be improved till they are better financed and better staffed.
Rajkumari Mittal and Parul Sinha
This paper aims to study the religious tourism supply chain and understand and introduce resilience across the same to mitigate post-pandemic disruptions.
Abstract
Purpose
This paper aims to study the religious tourism supply chain and understand and introduce resilience across the same to mitigate post-pandemic disruptions.
Design/methodology/approach
In this manuscript, a systematic literature review has been done to identify the gaps in the religious tourism supply chain, which gives adequate revenue to India but not studied yet. The identified gap shaped this study's objectives and research questions and guided the authors to devise a theoretical framework for the religious tourism supply chain.
Findings
The key findings of this research paper led to identifying both threats and opportunities for the religious tourism supply chain, which has been into existence and caused many disasters in the past. As pandemic Covid-19 shut the doors of these religious destinations for extended periods, it became necessary for governments, state authorities and private parties to think and devise the post unlock operating processes for this supply chain. This thinking directed the authors to create a framework for the smooth flow of people and other services across this supply chain. The collaborative efforts of all the stakeholders at various levels can realize the actual working of the suggested framework. A stagewise set of processes has been proposed to understand the resilience across the religious tourism supply chain and reduce disruptions.
Practical implications
Covid-19 pandemic has devastated the world economies and disrupted the supply chains of all sectors. The paper elaborates the need for cohesive efforts to introduce resilience across humanitarian supply chains and phase-wise processes to reduce the disruptions caused by various disasters. These systematic efforts will familiarize the readers with the need for resilience across the religious tourism supply chain. Still, it would also assist in generating revenue for the Indian government and reviving the economy soon.
Originality/value
The trade of religious tourism adds a significant contribution to the Indian economy in terms of revenue, employment, visibility of culture and destination, etc. The Covid-19 pandemic has immensely disrupted the tourism sector supply chain, resulting in huge losses (FICCI report 2020). The introduction and implementation of resilience across the religious tourism supply chain can diminish the losses and assist in reviving the economy soon. Construct of resilience across the religious tourism supply chain has not been studied yet. This manuscript contributes to identifying post-pandemic challenges across the religious tourism supply chain and ways to integrate resilience to reduce disruptions caused by disasters.
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