Results 41 to 50 of about 527 (206)
International Studies of Economics, EarlyView.ABSTRACT To explore the real effect of banking globalisation on bank liquidity creation, we investigate plausibly exogenous variations in the expectation of further banking globalisation under the Belt and Road Initiative (BRI), which further opens the gate to foreign investors.
Xuanyi Shi +3 more
wiley +1 more source
U.S. Multinational Corporations’ Initial Income‐Shifting Response to the TCJA
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT I find U.S. multinational corporations (MNCs) responded to the Tax Cuts and Jobs Act (TCJA) of 2017 by increasing income shifted to foreign sources in the first two years following the effective date. Financially constrained MNCs increased income shifting more, while higher operational uncertainty MNCs increased income shifting less than other
Tyler P. Johnson
wiley +1 more source
Strategic Change, EarlyView.Abstract This study explores how social enterprises create social and economic value through business models that support ex‐offenders. The work was motivated by a request for help from an entrepreneur wishing to establish a business that supports ex‐offender rehabilitation.
Elizabeth Green +2 more
wiley +1 more source
Jurnal Reviu Akuntansi dan Keuangan, 2011 The purpose of this study is to describe Rural Bank’s financial reporting based on PSAK No.31 and SAK ETAP then describe the comparison between the Rural Bank of PSAK No. 31, SAK ETAP and Accounting Manual of Rural Banks (BPR PA).
Ahmad Waluyo Jati +2 more
doaj
Simple Valuation of Compounded Deferred Tax Assets Using a Binomial Algorithm
, 2021 Deferred tax asset (DTA) is a tax/accounting concept that refers to an asset that may be used to reduce future tax liabilities of the holder. In a company's balance, it usually refers to situations where it has either overpaid taxes, paid taxes in advance, or has carry-over of losses (the latter being the most common situation). In fact, accounting and
Joao Carlos Silva +2 more
openaire +2 more sources
Failure in Motion: A Framework for Capability Erosion and Institutional Dysfunction
Strategic Change, EarlyView.ABSTRACT Drawing on the literature on capability erosion and institutional dysfunction (ID), this study develops a conceptual framework that sheds new light on how the interaction between capability erosion and ID creates conditions for business failure across borders. By articulating two dimensions of heterogeneous capability and resource erosion (i.e.
Joseph Amankwah‐Amoah +1 more
wiley +1 more source
Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2016 The process of preparation of fair presentation of Financial Statements establishments on the basis of economic approach was possible due to the evolution of methodology of accounting. Implementation of legal technique allows to account the conditions
V.Tsurcanu, I.Golochalova
doaj
Moral Economies of Debt Forgiveness and Enforcement in Postcrisis Iceland
Economic Anthropology, EarlyView.ABSTRACT Who deserves financial relief in times of crisis, and on what grounds? The 2008 collapse of Iceland's banking system prompted state intervention to mitigate household indebtedness, including forbearance, pension withdrawals, repayment adjustments, and debt reductions.
Timothy Heffernan
wiley +1 more source
Deferred Tax Assets and Bank Regulatory Capital
SSRN Electronic Journal, 2012 Abstract: In this study, I examine three issues: (1) whether the probability of bank failure is increasing in the proportion of regulatory capital composed of deferred tax assets (DTA), (2) whether market participants incorporate the increased failure risk associated with the DTA component of capital into their assessments of credit risk, and (3 ...
openaire +2 more sources
Theorizing Synchronization of Organizational Resources in Dynamic Environments
Thunderbird International Business Review, EarlyView.ABSTRACT Resource orchestration (RO) in dynamic environments poses challenges during strategic initiatives. Although prior research highlights RO's benefits, little is known about how managerial decisions influence RO over time, potentially leading to inefficiencies.
Haytham Siala +6 more
wiley +1 more source