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A Scientific Framework for Profit Determination in Transactional Contracts [PDF]

open access: yesپژوهشهای اقتصادی, 2013
For determining the profit in transactional contracts, there is no a comprehensive theory. Some viewpoints are very general and others are based on exchange rate of return, which contain speculative difficulties.
Yadollah Dadgar   +1 more
doaj  

Inflation, Tax Rules, and the Accumulation of Residential and Nonresidential Capital [PDF]

open access: yes
The present paper analyses the effect of the interaction between tax rules and inflation on the size and allocation of the capital stock with particular emphasis on the role of owner-occupied housing.
Martin Feldstein
core  

A Game Theoretic Foundation for the Stiglitz-Weiss Model [PDF]

open access: yes, 2007
Contrary to what is usually assumed in the literature, the return function (i.e., the relation between the interest rate on loans and the resulting rate of return) cannot be globally humpshaped in the Stiglitz-Weiss (1981) adverse selection model with a ...
Arnold, Lutz G.
core  

Analyzing individual rent price ratios in eastern German agricultural land markets: A GAMLSS approach

open access: yesAgribusiness, EarlyView.
Abstract This study explores the rent price ratio in agricultural land markets, crucial for evaluating market efficiency, policy needs, and farmer decision‐making. Traditionally, the analyses faced challenges due to the absence of concurrent sale and rent data for the same land, potentially leading to biased results.
Marius Michels   +4 more
wiley   +1 more source

DETERMINANT OF EFFECTIVE TAX RATE: INSTITUTIONAL OWNERSHIP AS MODERATING VARIABLE

open access: yesJurnal Akuntansi Kontemporer
Research Purposes. This research examines how capital intensity, leverage, profitability, and sales growth influence effective tax rates, with institutional ownership as a moderating variable.
Noerma Widyaswara, Yona Octiani Lestari
doaj   +1 more source

PENGUKURAN KINERJA KEUANGAN DENGAN METODE EAGLES (Studi Kasus Pada Bank BUMN Yang Listing Di BEI Tahun 2011 - 2013)

open access: yesEkuilibrium: Jurnal Ilmiah Bidan Ilmu Ekonomi, 2016
Kinerja keuangan bank biasanya diukur dengan indikator kecukupan modal, likuiditas dan profitabilitas bank. Penelitian ini menggunakan analisis EAGLES, untuk mengukur dan membandingkan kinerja bank secara lebih tepat, obyektif dan konsisten.
Arif Hartono
doaj   +1 more source

On the bias of yield-based capital budgeting methods [PDF]

open access: yes
The aim of this paper is twofold. First, we present a new capital budgeting method, called the real rate of return (RRR), which has been developed for solving the inconsistency of the modified internal rate of return (MIRR) with shareholders' wealth ...
Olivier Rousse
core  

The Relationship Between Interest Rates and Agricultural Commodity Price Dynamics

open access: yesAgribusiness, EarlyView.
ABSTRACT The U.S. Federal Reserve has undertaken several interest rate interventions in the past decade. This study explores the relationship between U.S. corn and soybean prices and Federal Reserve monetary policy interventions, in the short and long run.
Zhining Sun, Ani L. Katchova
wiley   +1 more source

Capital Market Imperfection and Economic Growth [PDF]

open access: yes
This paper explains adverse international capital flows and economic growth using a model with asymmetric information in the capital market. The capital markets in developing countries are found to suffer more severely from asymmetric information than ...
Oyama, Masako
core  

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

open access: yesAgribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

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