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
Corporate financial distress prediction with multiperiod annual report data: A fusion deep neural network model. [PDF]
Wang C, Gong P, Li J, Wang Z.
europepmc +1 more source
Downside risk similarity and M&As
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
Ownership succession, risk taking and debt financing from the perspective of the institutional environment. [PDF]
Liu Y, Liu H, Tang D, Yin C, Kong L.
europepmc +1 more source
PENGARUH DEBT TO EQUITY RATIO, PROFITABILITAS DAN PERPUTARAN MODAL KERJA TERHADAP HARGA SAHAM [PDF]
Devie Wahyu Setyardiani
openalex
On the valuation implications of unbundled disclosure
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
Unveiling the economic value of equitable care for the traumatically injured: is it cost-effective to decrease trauma disparities? [PDF]
Soltani T +11 more
europepmc +1 more source
The informativeness of consolidated and parent‐only earnings to investors: Evidence from India
Abstract We examine whether earnings from parent‐only financial statements are incrementally informative to those from consolidated financial statements. We use a unique mandate in India that requires firms to provide both consolidated and parent‐level financial statements, since currently neither US GAAP nor IFRS mandates this level of disaggregation.
Sudhakar V. Balachandran +3 more
wiley +1 more source
Spatio-temporal evolution of financial sustainability in Chinese public hospitals: evidence from provincial panel data (2010-2022). [PDF]
Deng Y.
europepmc +1 more source

