Results 131 to 140 of about 88,590 (264)

CEO‐employee pay ratio disclosure and dividend policy

Journal of Financial Research, EarlyView.
Abstract We examine whether and how the magnitude of the CEO pay ratio affects dividend policy in the context of inequality‐averse investors. Our results demonstrate a positive association between the two and remain robust to endogeneity concerns. We find that the CEO pay ratios positively affect dividends irrespective of whether CEO compensation ...
Rajib Chowdhury, John A. Doukas
wiley   +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

PENGARUH AKTIVA PAJAK TANGGUHAN DAN RASIO PAJAK TERHADAP KINERJA LAPORAN KEUANGAN PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Jurnal Ilmiah Wahana Akuntansi, 2014
Influence of Tax-deferred interest earning assets and the ratio of Tax to the Financial Reports on the performance of the manufacturing companies listed on Indonesia Stock Exchange. The purpose of this research is to provide empirical evidence about the
Benny Casanova , Marsellisa Nindito
doaj  

Economic policy uncertainty and international corporate leasing

Journal of Financial Research, EarlyView.
Abstract We examine the effect of economic policy uncertainty (EPU) on the corporate lease decision using an international sample of 19 countries. The use of operating leases increases when EPU is heightened. The documented leasing increase is more pronounced for financially constrained firms, firms facing greater operating volatility, or those that ...
Goutham Abotula, Douglas (DJ) Fairhurst, Yoonsoo Nam   +2 more
wiley   +1 more source

Monetary Policy When Preferences Are Quasi‐Hyperbolic

Journal of Money, Credit and Banking, EarlyView.
Abstract We study discretionary monetary policy in an economy where economic agents have quasi‐hyperbolic discounting. We demonstrate that a benevolent central bank is able to keep inflation under control for a wide range of discount factors. If the central bank, however, does not adopt the household's time preferences and tries to discourage early ...
RICHARD DENNIS, OLEG KIRSANOV
wiley   +1 more source

A Wealth and Investment Primer for Plastic Surgeons: The Two Pillar Framework. [PDF]

Plast Reconstr Surg Glob Open, 2023
Janis BA, Tanna N, Janis JE.
europepmc   +1 more source

Policy Biases in a Model with Labor‐Market Frictions

Journal of Money, Credit and Banking, EarlyView.
Abstract We develop a model with labor‐market matching frictions that is subject to a range of shocks, including shocks to matching efficiency and bargaining power, and use the model to examine how monetary policy should respond to such shocks. We show that optimal monetary policy responds effectively to these shocks, producing economic outcomes that ...
RICHARD DENNIS, TATIANA KIRSANOVA
wiley   +1 more source

DEPRECIATION AS A STIMULATING MECHANISM FOR NATURE PROTECTION ACTIVITY OF AN ECONOMIC SUBJECT

Russian Journal of Economics and Law, 2013
Objective: definition and substantiation of economic expediency of the use of different ways of expressing depreciation in accounting and tax accounting. Methods: abstract logic; comparison; economic analysis.
N. V. Kruchinina
doaj  

IRAs and Saving [PDF]

Increasing current Individual Retirement Account (IRA) limits would lead to substantial increases in tax-deferred saving according to evidence in the paper, based on the 1983 Survey of Consumer Finances.
David A. Wise, Steven F. Venti
core  

Dependent Articulation in the Global Pesticide Complex: Argentina's Agrochemical Industry After the Generics Market Revolution

Journal of Agrarian Change, EarlyView.
ABSTRACT Since the late 1990s, the pesticide industry has undergone a ‘generics revolution’ as the centre of production, and trade has shifted to the global South. China and India have become major producers, capturing Latin American markets from Northern multinationals. As a major pesticide user and a key node in global supply chains, Argentina offers
Christian Berndt, Tomás Palmisano, Marion Werner   +2 more
wiley   +1 more source