Results 91 to 100 of about 52,722 (218)

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

Journal 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, Allan Riding, George Saridakis   +2 more
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  

How Does the Market Value Unfunded Pension Liabilities? [PDF]

We lead off by discussing a number of theoretical reasons for expecting various relationships between a firm's unfunded pension liability and its market value. We then discuss our doubts about the methodology of earlier papers which studied the empirical
Jeremy I. Bulow, Lawrence H. Summers, Randall Morck   +2 more
core  

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

Journal 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, André Sammartino, Simon Ville, David Merrett, Monica Keneley   +4 more
wiley   +1 more source

The Effect of Board Leadership Roles and Committee Responsibilities on Governance Effectiveness

Journal of Management Studies, EarlyView.
Abstract Expectations for corporate directors have expanded over time, placing growing demands on their time and attention. Drawing on the cognitive foundations of the attention‐based view (ABV), we theorize that board directors' leadership roles and committee assignments shape their attentional perspective and engagement in ways that can both hinder ...
Shelby L. Gai, J. Yo‐Jud Cheng
wiley   +1 more source

“Nowhere else to go”: Slow abandonment and (en)closures of long‐term care in Los Angeles

Medical Anthropology Quarterly, EarlyView.
Abstract Residential long‐term care facilities, known in California as “board and care” homes, have been closing rapidly in the last decade. Proponents assert these provide vital forms of housing and care to the poor and must be saved, while critics contend they perpetuate the institutionalization of people with disabilities and should be abolished ...
Maxwell A. Hellmann
wiley   +1 more source

The Impact of Private Equity Ownership on Corporate Tax Avoidance [PDF]

This study investigates whether private equity (PE) firms influence the tax practices of their portfolio firms. Prior research documents that PE firms create economic value in portfolio firms through effective governance, financial, and operational ...
Brad Badertscher, Sharon P. Katz, Sonja Olhoft Rego   +2 more
core  

Searching for safety: Working conditions and policing in a US emergency department

Medical Anthropology Quarterly, EarlyView.
Abstract In the United States, emergency departments aren't supposed to turn anyone away. They are the safety‐net of the safety‐net providing life‐saving care. Yet, what happens to healthcare when conditions are so strained that patients and staff lash out at each other? What happens when the safety net becomes a carceral net?
Fabián Luis C. Fernández
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

How do US States Approach Multi‐Year Expenditure Forecasting?

Public Budgeting &Finance, EarlyView.
Abstract In the United States, 30 states publish multi‐year expenditure forecasts, while the remaining exhibit variation in their financial planning practices. Building on the literature examining budget forecasts, this study provides insights from interviews with eight states selected using a typology from a cluster analysis.
Christelle Khalaf, Deborah A. Carroll, Thao Pham   +2 more
wiley   +1 more source