Results 71 to 80 of about 527 (206)
Deferred tax assets in portuguese banking
, 2016 Os ativos por impostos diferidos na banca Português têm aumentado tremendamente nos últimos anos. Neste trabalho, tentamos alcançar algumas conclusões sobre o impacto e a relevância destes tipos de ativos nos resultados e desempenho bancário nacional. Foi realizada uma análise estatística e econométrica para testar a relevância e significância destes ...
openaire +1 more source
The Role of Governance and Delegation in Climate Change Transparency by European Pension Funds
Corporate Governance: An International Review, EarlyView.ABSTRACT Research Question/Issue We examine the key governance and delegated management factors that incentivize 50 large European pension fund organizations to align their climate reporting with the Task Force for Climate‐Related Financial Disclosures (TCFD) guidelines.
Jesper Lindgaard Christensen +2 more
wiley +1 more source
Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows? [PDF]
J Bus Econ, 2023 Dreher S, Eichfelder S, Noth F.
europepmc +1 more source
The role of foreign capital flows in health finance
Economic Inquiry, EarlyView.Abstract This study develops an open economy version of the health deficit model to examine how rising health expenditures affect international capital flows, external balances, and welfare. The government issues bonds in international capital markets, linking health policy to international financial dynamics.
Mark Christopher Kelly
wiley +1 more source
Rich Dad Poor Dad? CEO Private School Background and Firm Risk
European Financial Management, EarlyView.ABSTRACT We examine the effect of CEO childhood socioeconomic status (SES) on firm risk. Using hand‐collected data on US CEOs' private high‐school attendance as proxy for high‐SES, we find that firms led by high‐SES CEOs exhibit 5.35% lower firm risk. This effect diminishes with CEO tenure, analyst coverage, and institutional ownership, consistent with
Yifei Bi, Christos Mavrovitis, Chen Yang
wiley +1 more source
Board Independence and Adjustment Speed of CEO Inside Debt
European Financial Management, EarlyView.ABSTRACT We find that firms with more independent directors adjust CEO inside debt towards an optimum more quickly. This effect is more pronounced in financially unconstrained, growth, and under‐levered firms, and also firms led by more powerful or overconfident CEOs.
Bonnie Buchanan, Shuhui Wang, Tina Yang
wiley +1 more source
The Effect of Traffic Congestion on Labour Investment Efficiency
European Financial Management, EarlyView.ABSTRACT The study examines the effects of headquarters‐city traffic congestion on labour investment efficiency. The results indicate that firms headquartered in congested cities may engage in inefficient labour investment decisions. Further analysis indicates that the inefficiency is associated with both overinvestment and underinvestment in labour ...
Rajib Chowdhury
wiley +1 more source
The amortization of fixed assets in terms of deferred taxes
Theoretical and Applied Economics, 2012 The effects of amortization on the presentation of the financial statements are quite noticeable when calculating the profit before tax as well as for its recognition in the balance sheet. Accounting amortization changes the value of the fixed assets itemized in the assets column, while the related expense changes the profit and loss account.
openaire +2 more sources
Life Cycle Consumption and Portfolio Choice Under Real Interest Rate Risk
Financial Management, EarlyView.ABSTRACT We set up a life cycle model with real interest rate risk to demonstrate that real interest rates have implications for optimal household consumption and investments. Lower interest rates lead to higher optimal stock investments and lower consumption.
Marcel Fischer, Natascha Jankowski
wiley +1 more source
Risk Perceptions and Corporate Financing Behavior
Financial Management, EarlyView.ABSTRACT Using a recently developed measure of financial market risk perceptions, we show that risk perceptions affect firm‐level corporate financing behavior. Firms tend to adjust their capital structures to cater to investors' appetite for risk. When perceived risks are low, firms tend to choose more leveraged capital structures to take advantage of ...
Youngmin Choi +2 more
wiley +1 more source