Results 61 to 70 of about 2,919,971 (278)
Thin-Capitalization Rules and Company Responses Experience from German Legislation [PDF]
By granting intracompany loans to their foreign affiliates, multinational firms may reduce their tax liability abroad. Many countries have legislated thin-capitalization rules (TCRs) that limit the allowable levels of intracompany loans or restrict ...
Helen Windischbauer +1 more
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The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
Determinants of M&A Acquisition Premiums on the European Market in the Period of 2009 to 2022
International Journal of Financial StudiesThis study analyzes the development and determinants of control premiums in mergers and acquisitions in the European market from 2009 to 2022 (i.e., stock volatility, liquidity via money supply, sectoral growth, transaction volume, market capitalization,
Marc Brixius +3 more
doaj +1 more source
Investor Rationality: Evidence from UK Property Capitalization Rates [PDF]
Recent analyses have suggested the irrationality of investors in Australian and U.S. office properties. More specifically, investors have failed to raise capitalization rates sufficiently at rental cyclical peaks to account for the obvious mean reversion
Bryan D. MacGregor +1 more
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Green Ambiguity Shapes Sustainable Investing
Business Strategy and the Environment, EarlyView.ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia +2 more
wiley +1 more source
Impact of Intellectual Capital, Profitability and Dividend on Market Capitalization
Финансы: теория и практика, 2020 The aim of the study was to find out how strong the impact of intellectual capital, profitability and dividends is on the market capitalization of companies listed on the Indonesia Stock Exchange (IDX) and included in the LQ45 index from 2014 to 2018 ...
S. A. Putri, . Azwardi, . Sa’adah
doaj +1 more source
Interjurisdictional Capitalization of a New Metro Line on Housing Values [PDF]
Many governments continue constructing new subway lines with the goal of reducing congestion and pollution in large cities. Besides the potential global effects on reducing negative externalities in the city, there are some local positive effects in ...
Claudio Agostini, Gastón Palmucci
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Blockchain Technology and the Circular Economy Transition: Associations With Company Performance
Business Strategy and the Environment, EarlyView.ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach +3 more
wiley +1 more source
German inbound investment, corporate tax planning, and thin-capitalization rules: a difference-in-differences approach [PDF]
This paper investigates tax planning behavior by means of inter-company finance and the effectiveness of fighting back via thin-capitalization rules. A simple theoretical model, which considers the financing decision of a multinational company, is used ...
Overesch, Michael, Wamser, Georg
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Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana +3 more
wiley +1 more source