Results 171 to 180 of about 349,938 (265)

Temporary VAT Reduction in Vietnam: Consumer Behavior Analysis

open access: yesInternational Studies of Economics, EarlyView.
ABSTRACT This study investigates the impact of temporary VAT rate changes on consumer behavior in Vietnam, particularly concerning the VAT reduction implemented during 2023–2024. The research analyzes annual survey data and household expenditure reports to assess changes in consumer spending on durable goods during the first half of 2024 (2024 H1 ...
Hang Thi Thu Trinh
wiley   +1 more source

Financial Development Under Economic Sanctions: Short‐Run Market Responses and Long‐Run Institutional Adjustment

open access: yesInternational Studies of Economics, EarlyView.
ABSTRACT This paper examines how the financial development of the target economy evolves under the long‐lasting economic sanctions, emphasizing the temporal patterns of the impact. Using panel data for 136 economies from 1980 to 2021 and an event‐study approach, we identified a temporal pattern that illustrates how economic sanctions exert a ...
Yu Jiang, Xue Meng
wiley   +1 more source

Redacted Disclosures and Bank Loan Contract Terms

open access: yesJournal 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

Effects of unconditional cash transfers on family processes and wellbeing among mothers with low incomes. [PDF]

open access: yesNat Commun
Magnuson KA   +8 more
europepmc   +1 more source

Impacts of Social Assistance During the COVID‐19 Pandemic in Poor Remote Communities

open access: yesJournal of International Development, EarlyView.
ABSTRACT Providing social assistance to poor populations in remote communities in times of crises, such as pandemics, is challenging but crucial. This paper examines how food assistance during the COVID‐19 pandemic affected people's behaviour, using our surveys among over 400 rural communities without road access in the Peruvian Amazon. Food assistance
Yoshito Takasaki   +2 more
wiley   +1 more source

Decision Threshold Setting in Binary Classification Problems—A Behavioral Lens

open access: yesJournal of Operations Management, EarlyView.
ABSTRACT When binary classification models are wrong, managers face misclassification costs. Although false positive outcomes imply unnecessary mitigation efforts, false negative outcomes imply overlooking the class of interest. Humans calibrate these ai models supporting operational systems by adjusting the decision threshold that translates ...
Patrick Moder, Kai Hoberg, Felix Papier
wiley   +1 more source

Home - About - Disclaimer - Privacy