Results 151 to 160 of about 142,959 (307)
Evaluating Government Policy in Transition Countries [PDF]
The paper examines neoclassical measures to evaluate government policy in transition countries: 1) marginal factor prices and the return to capital, 2) growth rates and taxes, 3) inflation rates, and 4) debt/GDP ratios, related to international real ...
Max Gillman
core
Development Lending and Debt Discipline: The Political Economy of External Finance in Brazil
Global Policy, EarlyView.ABSTRACT This article examines Brazil's External Financing Commission (COFIEX), a centralized body that approves all public‐sector external borrowing and exemplifies efforts in middle‐income democracies to reconcile fiscal restraint with the demands of strategic public investment.
Benjamin Vidmar, Felipe Krause
wiley +1 more source
THE ASEAN-5 FUTURE CURRENCY: MAASTRICHT CRITERIA [PDF]
In this recent decade, many of the economists and policymakers attempted to investigate the suitability of the East Asian region to form a currency union and based on the European countries experience as a benchmark.
Lee, C. +3 more
core +1 more source
Accounting Perspectives, EarlyView.ABSTRACT While several US studies demonstrate the importance of using marginal tax rates (MTRs) to study corporate decisions and tax incentives, research using MTR in the Canadian setting is limited. The MTR literature has made several improvements on the estimation process using US firms, but these advances have not been made available for Canadian ...
Khin Phyo Hlaing, Bin (Betty) Xing
wiley +1 more source
An Explanation of Path Analysis and Recommendations for Best Practice
Contemporary Accounting Research, EarlyView.ABSTRACT Path analysis has become increasingly popular, but many studies do not show a deep understanding of how path analysis works or the assumptions on which it relies. In this paper, we explain that path analysis is statistically equivalent to either OLS when the researcher assumes uncorrelated errors, or instrumental variable (IV) estimation when ...
Clive Lennox, Carmen Payne‐Mann
wiley +1 more source
CEO's Early‐life Experience of Disasters and Corporate Environmental Performance
Abacus, EarlyView.We investigate the nexus between the early‐life disaster experiences of chief executive officers (CEOs) and their firms’ environmental performance metrics. We hypothesize that first‐hand experience of the adversities of natural disasters in the formative years of a CEO can catalyze a transformation in their environmental cognizance and perspective ...
Shushu Liao +2 more
wiley +1 more source
Controlling Public Spending in Times of Plenty [PDF]
Most economists, without much prompting, would claim that the annual rate of growth in public expenditure since 1990 has been 'excessive'. However, the case is distinctly underwhelming if it relies on standard macroeconomic arguments.
Gerry Boyle, Jim O'Leary
core
Migrant Top Management Team and Corporate Innovation: Evidence From China
Accounting &Finance, EarlyView.ABSTRACT This study explores the association between top management teams (TMT) comprised of migrant managers (migrant TMT) and corporate innovation. Using hand‐collected data for a sample of Chinese A‐share listed firms spanning the period 2008–2020, we find a positive and significant association between a migrant TMT and corporate innovation.
Ying Liu +2 more
wiley +1 more source
Real Effects of Temporary Employees: Evidence From Cost Behaviour
Accounting &Finance, EarlyView.ABSTRACT This study examines the relationship between the use of temporary employees and corporate cost behaviour, along with its managerial implications. Utilising a uniquely comprehensive data set on temporary employees from Korea, we find that firms with a higher proportion of temporary employees exhibit greater cost flexibility in response to sales
Sangil Kim, Ho‐Young Lee
wiley +1 more source