Results 231 to 240 of about 247,082 (305)

Market orientation and national homicide rates

open access: yesCriminology, EarlyView.
Abstract We studied the influence of market orientation on national homicide rates. Multiple theoretical traditions equate the development and dominance of markets with higher crime rates. Some traditional sociological theoretical claims, however, suggest market expansion should reduce violence.
William Alex Pridemore, Meghan L. Rogers
wiley   +1 more source

Development Lending and Debt Discipline: The Political Economy of External Finance in Brazil

open access: yesGlobal 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

Marginal Tax Rates of Canadian Public Firms and the Applicability of Marginal Tax Rates in Corporate Decisions*

open access: yesAccounting 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

Downside risk similarity and M&As

open access: yesContemporary Accounting Research, EarlyView.
Abstract Downside risks are ubiquitous and can profoundly impact firm operations and valuation. Failure to adequately assess and manage target firms' downside risks hinders acquirers' ability to integrate and manage these businesses. This article introduces a novel measure of firms' downside risk similarity (DRS) based on risk factor descriptions and ...
Lei Chen   +3 more
wiley   +1 more source

On the valuation implications of unbundled disclosure

open access: yesContemporary Accounting Research, EarlyView.
Abstract Firms with multiple pieces of information can disclose the information concurrently (bundled disclosure) or sequentially (unbundled disclosure). This paper examines the pricing implications of (un)bundled disclosure in a rational expectations equilibrium model.
Xue Jia, Jeroen Suijs
wiley   +1 more source

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