Results 21 to 30 of about 309,277 (264)

Dividend policy, corporate control and tax clienteles : the case of Germany [PDF]

, 2011
This paper studies the impact of the concentration of control, the type of controlling shareholder and the dividend tax preference of the controlling shareholder on dividend policy for a panel of 220 German firms over 1984-2005.
Andres, Christian, Betzer, André, Goergen, Marc   +2 more
core  

Food inflation pass‐through from agricultural imports in a small open economy

American Journal of Agricultural Economics, EarlyView.
Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
wiley   +1 more source

Beyond Robodebt: Media Representations of Welfare and Fraud Before and After the Robodebt Royal Commission

Australian Journal of Social Issues, EarlyView.
ABSTRACT Australia's Robodebt scheme, an automated debt recovery program introduced in 2016, was exposed by the Robodebt Royal Commission (RC) as a serious failure of public administration and source of significant harm for thousands of Australians. Through a critical discourse analysis (CDA) of Australian news media, this study explores whether the RC'
Rebecca Coleman‐Hicks, Georgia van Toorn   +1 more
wiley   +1 more source

Big business with Chinese characteristics: two paths to growth of the firm in China under reform [PDF]

, 2001
This paper presents a case study of two large firms which emerged from among the ranks of traditional state-owned enterprises and new entrants: Shougang (steel) and Sanjiu (pharmaceuticals).
Nolan, P, Yeung, Godfrey
core   +1 more source

Advancing design strategies in smart stimulus‐responsive liposomes for drug release and nanomedicine

BMEMat, EarlyView.
Schematic illustration of stimulus‐responsive liposomes designed for controlled drug release and nanomedicine. The innermost circle represents different liposomal structures, including unilamellar, multilamellar, and multivesicular liposomes. The middle layer illustrates the responsive phospholipid components.
Yuchen Guo, Nan Li, Daiwei Zhang, Jingya Gu, Zhihuan Liao, Zihao Teng, Xiangfu Du, Peter S. Timashev, Shipeng Chen, Shuaidong Huo   +9 more
wiley   +1 more source

The taxation of controlled foreign corporations’ income and its selected consequences [PDF]

Optimum. Economic Studies, 2020
Purpose – The aim of this study is an evaluation of the possibility of maximising budget income due to the tax regulations concerning controlled foreign corporations. The objective is to gain an understanding of these regulations for shaping the profitability of the investments performed abroad.
openaire   +2 more sources

Radial capacity and hemodynamics evaluation in vitro and implantable feasibility validation in vivo of thinner bioresorbable polymer vascular stents

BMEMat, EarlyView.
A series of in vitro experiments, numerical simulations and in vivo experiments were conducted to jointly evaluate the effects of different thicknesses of bioabsorbable polymer vascular stents on their radial capacity, hemodynamics and in vivo outcomes.
Chong Chen, Tao Li, Zhongyou Li, Jingyuan Zhou, Zhuo Zhang, Yan Xiong, Rifang Luo, Yu Chen, Yunbing Wang, Ping Fu   +9 more
wiley   +1 more source

Corporate nationality, foreign control and capital structure decisions in Nigeria

Corporate Ownership and Control, 2008
The main objective of this study is to investigate whether corporate nationality and degree of foreign control influence capital structure decisions in a developing economy. The study makes use of eighteen-year time series data from 70 non-financial quoted firms in Nigeria.
Abel Ebeh Ezeoha, Ebele Ogamba, Ndi Okereke-Onyiuke   +2 more
openaire   +1 more source

Transfer Pricing and Tax Havens: Mending the LDC Revenue Net [PDF]

, 2004
The paper deals primarily with the use of transfer pricing and tax havens by multinational businesses to defer, avoid, or (depending on whether one views manipulation of transfer prices as involving avoidance or evasion) evade taxes levied by the country
Charles E. McLure, Jr.
core  

Investor Perception of ESG in Earnings Calls

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley   +1 more source