Results 241 to 250 of about 551,360 (385)

Corporate cash policy and double machine learning

International Journal of Finance &Economics, EarlyView.
Abstract We are the first to explore the role of firm‐level drivers in corporate cash policy applying cutting‐edge double machine learning technique. We identify tangibility of assets and R&D spending as two main driving forces behind the cash increase when they are considered both independently and jointly.
Hadi Movaghari, Serafeim Tsoukas, Evangelos Vagenas‐Nanos   +2 more
wiley   +1 more source

The impact of new VAT enforcement on financial performance: Evidence from Saudi Arabia non-financial listed companies using the event study and ARMA model. [PDF]

Heliyon
Al-Otaibi MI, Nor NM, Yusri Y, Guzaiz N.
europepmc   +1 more source

The impact of tax reduction on enterprises' financialization-A quasi-natural experiment based on the reduction of VAT rate. [PDF]

PLoS One, 2023
Duan S, Lu Y, Cheng Y, Liu Q.
europepmc   +1 more source

Corporate governance and initial compliance with IFRS in emerging markets: The case of income tax accounting in Egypt

, 2015
Ahmed M. Ebrahim, Tarek Mohamed Hassan Abdel Fattah   +1 more
semanticscholar   +1 more source

Capital income and profits taxation with foreign ownership of firms [PDF]

Income Tax;Corporate Ownership;Profits ...
Huizinga, H.P., Nielsen, S.B.
core   +1 more source

Do income taxes affect corporate social responsibility? Evidence from European‐listed companies [PDF]

, 2019
Luca Gandullia, Stefano Piserà
openalex   +1 more source

Integrating sustainable finance into energy policies: A comprehensive study on the influence of green investments on energy performance in OECD nations

International Journal of Finance &Economics, EarlyView.
Abstract This research investigates the interplay between sustainable finance, energy policies, and environmental outcomes in OECD countries from 2005 to 2018. Recognising the pivotal role of OECD countries in global sustainability efforts, this study focuses on Australia, Belgium, Denmark, Germany, Japan, Norway, Portugal, Spain, Sweden, and ...
Bilgehan Tekin, Sadik Aden Dirir, Kadir Aden   +2 more
wiley   +1 more source

Public welfare donation, rent sharing, and income gap within enterprises. [PDF]

PLoS One
Chen J, Luo X, Wang X.
europepmc   +1 more source

The Impact of Brexit Disclosure on Trade Credit

International Journal of Finance &Economics, EarlyView.
ABSTRACT The Financial Reporting Council (FRC) issued guidance for companies regarding the disclosure of significant changes in principal risks. We explore the nexus between Brexit disclosure and trade credit decisions. Our findings suggest a positive relationship between Brexit disclosure and trade credit decisions; however, this relationship varies ...
Mahmoud Elmarzouky, Khaled Hussainey, Khaldoon Albitar, Fadi Alkaraan   +3 more
wiley   +1 more source

20th anniversary of the WHO Framework Convention on Tobacco Control coming into force: time for a step change in ambition. [PDF]

Lancet
Gilmore AB, Callard C, Sy D, Llorente BA, Bhojani U, Egbe CO, Bialous SA.   +6 more
europepmc   +1 more source