Results 81 to 90 of about 527 (206)

DEFERRED TAX ASSETS AND LIABILITIES IN THE SYSTEM OF FINANCIAL STATEMENTS

Economics, Finance and Accounting
The research is devoted to the principles of calculation and accounting of deferred tax assets and liabilities of organizations, approaches to their practical application. The reasons for the differences that arise, as well as the methods of their recognition and assessment, are discussed.
Gohar Kostanyan, Gohar Harutyunyan
openaire   +1 more source

Brand Equity and Debt Diversification

Financial Management, EarlyView.
ABSTRACT This study examines how brand equity influences the diversity of firms’ debt structures. We propose that brand equity, by signaling larger and more stable future cash flows and greater product market awareness, alters the fundamental trade‐offs that drive optimal debt type diversity.
David C. Mauer, Miaomiao Yu, Aihuan Zhang   +2 more
wiley   +1 more source

How Does Progressivity Affect the Tax Cut Multiplier?

International Economic Review, EarlyView.
ABSTRACT How does the targeting of personal income tax cuts affect the output multiplier? This paper provides quantitative evidence using a heterogeneous‐agent New‐Keynesian model calibrated to match US distributions of income, wealth, marginal tax rates, and marginal propensities to consume.
Christian Gillitzer
wiley   +1 more source

Twelve Steps to Financial Freedom for Plastic Surgeons. [PDF]

Plast Reconstr Surg Glob Open, 2023
Zelenova K, Raine B, Chen R, Williams RE, Davis AE, Loree T, Burke M, Nagai M, Frey J.   +8 more
europepmc   +1 more source

Is There Intersectional Labor Market Discrimination?

Industrial Relations: A Journal of Economy and Society, EarlyView.
ABSTRACT We test for intersectional labor market discrimination across five dimensions: gender, race, ethnicity, sexual orientation, and disability. Specifically, we test for “amplifying intersectionality”—negative interactions between the effects of marginalized identities that make wage penalties greater than additive.
Joanne Song McLaughlin, David Neumark
wiley   +1 more source

Common Equity Investors’ Assessments of the Dilution and Solvency Effects of Preferred Stock Instruments

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT Generally accepted accounting principles (GAAP) requires dichotomous classification of financial claims as liabilities or equity. Classifying claims is challenging when instruments have attributes of both liabilities and equity (i.e., hybrid instruments).
Thomas J. Linsmeier, Clay Partridge, Catherine Shakespeare   +2 more
wiley   +1 more source

CEO Narcissism and Related Party Transactions

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We examine the association between CEO narcissism and the likelihood of engaging in related party transactions (RPTs) and its influence on the value implications of these transactions. Furthermore, we investigate the effect of board monitoring on the relationship between CEO narcissism and the value effects of RPTs. We find that CEO narcissism
Anwer S. Ahmed, Bilal Al‐Dah, Mustafa A. Dah, Moataz El‐Helaly   +3 more
wiley   +1 more source

Tax Incentives, Tax Enforcement, and Enterprise R&D Investment: Evidence From Chinese A-Share Listed. [PDF]

Front Psychol, 2022
Sun Y.
europepmc   +1 more source

Central Bank Purchases and Corporate Bond Issuance during the Pandemic: The Case of Japan

Journal of Financial Research, EarlyView.
Abstract In its massive purchases of corporate bonds during the COVID‐19 pandemic, the Bank of Japan set the maximum eligible remaining maturity at 5 years. I document that during the postpandemic period, Japanese firms increased bond issuance, with the increase concentrated in (1) issuance of bonds with eligible maturities (1–5 years) and (2 ...
Yusuke Tsujimoto
wiley   +1 more source

A dataset of governments' economic responses to COVID-19. [PDF]

Data Brief, 2023
Porcher S.
europepmc   +1 more source