Results 81 to 90 of about 52,722 (218)

Regulating Uncharted Waters: The EU Platform Work Directive Between Uncertainty, Lobbyism and Politicisation

JCMS: Journal of Common Market Studies, EarlyView.
Abstract In 2024, the EU adopted a much‐debated directive on improving working conditions in platform work, which aims to facilitate the correct classification of people performing platform work and regulates the use of algorithmic management. The initiative attracted intense lobbying from digital platforms and trade unions, whilst dividing the member ...
Sven Schreurs
wiley   +1 more source

Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes [PDF]

A firm's deferred tax position can influence how it is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.S.
James Poterba, Jeri Seidman, Nirupama Rao   +2 more
core  

Selling to buy: Asset sales, acquisition financing, and value creation

Journal of Financial Research, EarlyView.
Abstract In line with increased liquidity offered by asset sales, our findings show that firms selling large assets prior to acquisitions are more likely to use cash as payment method. Additionally, we find that in subsequent cash acquisitions, firms using cash stemming from asset sales experience higher announcement abnormal returns compared to firms ...
Christos Mavrovitis (Mavis), Nathan P. McNamee, Nickolaos G. Travlos   +2 more
wiley   +1 more source

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

Comparative analysis and evaluation methods of depreciation of fixed assets for the purposes of accounting and taxation

Путеводитель предпринимателя, 2020
The article presents the results of a study of the methods ofdepreciation of fixed assets for the purposes ofaccounting and taxation, a comparative analysis of application of different methods and estimation of their influence on taxable profit business ...
T. V. Voronchenko, N. V. Rybkina
doaj  

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

THE COMPOSITION AND STRUCTURE OF FINANCIAL REPORTING - SIMILARITIES AND DIFFERENCES IN THE CASE OF AIR TRANSPORT COMPANIES [PDF]

This report presents three components of annual financial statements - BalanceSheet, Profit and Loss Statement and Statement of Cash Flows - in terms of national andinternational accounting regulations as a source of information and presentation of ...
Luminita Rus, Mariana Farcas
core  

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

W. M. Keck Foundation - 2008 Annual Report: Discovery [PDF]

, 2009
Contains board chair's message, program highlights, grantee profiles, grants list, financial statements, and lists of board members and committee ...

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