Results 141 to 150 of about 1,795 (282)

The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis

open access: yes
This paper provides evidence on the role of deferred taxes in the recent financial crisis among Japanese banks. Upon adoption of deferred tax accounting in FY1998, the major Japanese banks recognized net deferred tax assets of ¥6.6 trillion ($55 billion).
Skinner, Douglas J.
core  

Policy Biases in a Model with Labor‐Market Frictions

open access: yesJournal 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

Treasurer's Report for Financial Year (FY) 2021. [PDF]

open access: yesMol Biol Evol, 2022
McCutcheon JP, Thorne JL.
europepmc   +1 more source

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

open access: yesJournal 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   +2 more
wiley   +1 more source

Does financial knowledge affect borrower discouragement among various social categories? Evidence from the United States

open access: yesJournal of Consumer Affairs, EarlyView.
Abstract A deficiency in financial knowledge often precipitates costly financial choices, affecting consumers' behavior and decision‐making. We delve into how financial acumen influences borrower discouragement by utilizing data from the U.S. Federal Reserve's Survey of Household Economics and Decision‐Making (2017–2022). Discouraged borrower describes
Anoosheh Rostamkalaei   +2 more
wiley   +1 more source

Deferred tax in Czech republic

open access: yes, 2008
Bachelor project is based on deferred tax in Czech republic. Project is interested in the essence of deferred income tax and in the principle of its recognition. Part of the project put mind to the timing differences and to the income tax rate.
Kervitcerová, Ludmila
core  

Cash Heterogeneity and the Payout Channel of Monetary Policy

open access: yesThe Journal of Finance, EarlyView.
ABSTRACT This paper provides novel empirical evidence that cash‐rich firms have higher equity payouts and higher stock prices in response to expansionary monetary policy surprises. Stock prices rise despite weak cash‐flow, investment, and credit responses to monetary policy.
ALTAN PAZARBAŞI
wiley   +1 more source

What Makes Mothers Decide (Not) to Become Entrepreneurs? Unpacking the Role of Time and Money in Parental Leave Policies

open access: yesJournal of Management Studies, EarlyView.
Abstract Whether mothers become entrepreneurs after childbirth may depend on the generosity of the parental leave that they receive. We apply a resource perspective to disentangle the impact of the policy's time and money components on mothers' likelihood of becoming entrepreneurs.
Pomme Theunissen   +4 more
wiley   +1 more source

Didactics of Deferred Tax

open access: yes, 2010
Diploma project is based on deferred tax and didactical theory and methods of teaching deferred tax. Project is interested in the essence of deferred income tax and in the principle of its recognition.
Čechurová, Ludmila
core  

Keep on Keepin’ on Down Under: Administrative Heritage and the Strategic Realignment of Multinational Enterprises in Australia During Deglobalization, 1914–79

open access: yesJournal of Management Studies, EarlyView.
Abstract We analyse the behaviour of multinational enterprises (MNEs) within a host nation – Australia – during deglobalization (1914–79). Deglobalization is often portrayed as a drastic event to which MNEs respond swiftly, probably through withdrawal from host countries.
Pierre Van der Eng   +4 more
wiley   +1 more source

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