Results 141 to 150 of about 169,229 (311)
The effect of addback statutes on CEO compensation
Accounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil +3 more
wiley +1 more source
Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement
Accounting &Finance, EarlyView.ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun +3 more
wiley +1 more source
Credit Market Frictions and Bankruptcy Law Design—Implications for Korea*
Asia-Pacific Journal of Financial Studies, EarlyView.Abstract Bankruptcy law design has important implications for financial markets and economic growth. As bankruptcy law design interacts with local economic and political conditions, it is important to consider these factors when designing optimal bankruptcy law.
David Schoenherr
wiley +1 more source
Financial repression redux [PDF]
Periods of high indebtedness have historically been associated with a rising incidence of default or restructuring of public and private debts. Sometimes the debt restructuring is subtle and takes the form of, “financial repression.” In the heavily ...
Kirkegaard, Jacob +2 more
core +1 more source
The sustainability performance of agricultural cooperatives: A systematic literature review
Annals of Public and Cooperative Economics, EarlyView.Abstract This study examines how the literature addresses the sustainability performance of agricultural cooperatives through four key dimensions: economic and financial, environmental, social and governance. As key entities within the social economy, agricultural cooperatives play a crucial role in advancing sustainable development goals due to their ...
Pierre Chollet +3 more
wiley +1 more source
Annals of Public and Cooperative Economics, EarlyView.Abstract An extensive literature demonstrates a positive relationship between social capital and health. However, empirical analyses within the Italian context remain limited. This study contributes to the existing literature by expanding the empirical evidence on this topic for Italy, employing an ecological approach.
Maria Alessandra Antonelli +1 more
wiley +1 more source
The role of commercial banks in enterprise restructuring in Central and Eastern Europe [PDF]
Many countries in Eastern Europe assigned banks the responsibility for restructuring enterprises. Such restructuring had five components: 1) triage of enterprises into three classes -- viable, viable with debt relief, and nonviable; 2) work with ...
Long, Millard, Rutkowska, Izabela
core
When Governments Write Contracts: Policy and Expertise in Sovereign Debt Markets [PDF]
, 2015 At least three times in the past two decades, national governments and institutions at the regional and international levels have tried to reform sovereign bond contracts to facilitate debt restructuring.
Gelpern, Anna +2 more
core +1 more source