Results 181 to 190 of about 6,348 (295)

Land Use Policy and Racial Segregation

International Studies of Economics, EarlyView.
ABSTRACT Land use policies, though seemingly race‐neutral, can inadvertently contribute to racial segregation. Our study focuses on examining the impact of minimum lot size regulations on the likelihood of ethnic minorities integrating into a community, which reveals compelling evidence suggesting that black households exhibit a preference for smaller ...
Ling Huang
wiley   +1 more source

Fiscal stress as a catalyst for public service provision in China: evidence from the VAT reform. [PDF]

Front Sociol
Cai X, Zhang B, Yang J.
europepmc   +1 more source

Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows? [PDF]

J Bus Econ, 2023
Dreher S, Eichfelder S, Noth F.
europepmc   +1 more source

Impact of Geography on Institutions in Agricultural and Nomadic Societies

International Studies of Economics, EarlyView.
ABSTRACT How geography affects the choice of institutions is studied in a theoretical model. In this model, nations are located around a circle. Rulers compete through choosing tax rates, the level of military spending, and the degree of formality of institutions. Geographic condition is captured by population density.
Haiwen Zhou
wiley   +1 more source

A taxonomy for detecting and preventing temporal data leakage in machine learning-based build prediction: A dual-platform empirical validation. [PDF]

PLoS One
Mishra LN, Rangari A, Nagrare S, Nayak SK.   +3 more
europepmc   +1 more source

Membership‐Making in Diverse Societies: Revisiting the Idea of Society as a Common Possession

Journal of Applied Philosophy, EarlyView.
ABSTRACT The traditional aim of Western social democracy has been to create a society that is a ‘common possession’ of its members (in T.H. Marshall's words). Social democratic politics has therefore been both society‐making and membership‐making, orienting people to a shared society as an object of attachment and loyalty, and nurturing membership ...
Will Kymlicka
wiley   +1 more source

Taxation of fisheries in Kenya: neither improving management nor raising revenue? [PDF]

World Dev Perspect
Occhiali G, Okello O.
europepmc   +1 more source

Redacted Disclosures and Bank Loan Contract Terms

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT We investigate the impact of redacting disclosures on bank loan contracts. Our findings indicate that firms that redact information have loans with significantly higher spreads, shorter maturities, and more restrictive covenants and face a greater likelihood they will be required to post collateral compared to firms that do not redact ...
Karel Hrazdil, Jiyuan Li, Yuzeng Li
wiley   +1 more source

Violating the salary cap: exploring performance gains in the National Basketball Association. [PDF]

Front Sports Act Living
Pradhan S, Leshchinskii D.
europepmc   +1 more source

Gubernatorial Re‐Election Incentives, Local Investment Bias, and Pension Fund Performance

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT We investigate the impact of gubernatorial re‐election incentive and political factors on US public pension funds from 1990 to 2022. Our empirical analysis finds no significant overall relationship between gubernatorial re‐election incentives and local bias in the full sample.
Hongxian Zhang, Liang Guo, Jun (Maggie) Hao, Yu (Steve) Liu   +3 more
wiley   +1 more source