Results 121 to 130 of about 662,597 (320)
Do tax havens affect the usage of share buybacks schemes?
Annals of Public and Cooperative Economics, EarlyView.Abstract This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with more intense usage of share buybacks. I find that MNCs' more intensive tax haven subsidiary usage is positively associated with a higher buyback ratio, a higher level of free cash flow and a higher level of return on ...
Alessandro Chiari
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 +2 more
core
Spartan Daily, May 14, 1942 [PDF]
, 1940 Volume 30, Issue 137https://scholarworks.sjsu.edu/spartandaily/3457/thumbnail ...
San Jose State University, School of Journalism and Mass Communications
core +3 more sources
The Mobile Core: Perpetuating Tourism Leakage Through the Socioecological Fix in South Korea
Asia Pacific Viewpoint, EarlyView.ABSTRACT By adopting the socioecological fix concept, this study aims to examine the spatial dynamics of tourism leakage. An ethnographic examination of an ecotourism project on Jeju Island, South Korea was conducted for 18 months from 2011 to 2013.
Souyeon Nam
wiley +1 more source
Deferred Tax Assets and Bank Regulatory Capital
SSRN Electronic Journal, 2012 Abstract: In this study, I examine three issues: (1) whether the probability of bank failure is increasing in the proportion of regulatory capital composed of deferred tax assets (DTA), (2) whether market participants incorporate the increased failure risk associated with the DTA component of capital into their assessments of credit risk, and (3 ...
openaire +2 more sources
Insights From Academic Research on IFRS 9: A Review of the Literature
Australian Accounting Review, EarlyView.ABSTRACT International Financial Reporting Standard (IFRS) 9 Financial Instruments replaced International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement, effective 1st January 2018. This study synthesises empirical research on IFRS 9, focused on the three phases of the standard‐setting process: classification and ...
Zeting Zang, Humayun Kabir, Tom Scott
wiley +1 more source
The Taxpayer Relief Act of 1997: Provisions for Farmers and Rural Communities [PDF]
Under the Taxpayer Relief Act of 1997, most farmers will pay less Federal income tax, and farm families will find it easier to transfer the family farm across generations.
Durst, Ron L., Monke, James D.
core +1 more source
The Biodiversity Moonshot: A Spark for a Transformative Change or a New Business‐Case Facade?
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT Biodiversity has recently gained increased attention in sustainability management research. It sustains the ecosystems on which organizations depend, while simultaneously being threatened by organizational activities. By highlighting this dynamic of impact and dependence, the integration of biodiversity into management discourse offers an ...
Francesco Testa +17 more
wiley +1 more source
Comparing the Economic and Conventional Approaches to Financial Planning [PDF]
The conventional approach to retirement and life insurance planning, which is used throughout the financial planning industry, differs markedly from the economic approach.
Jagadeesh Gokhale +2 more
core