Results 151 to 160 of about 2,190 (293)

The role of foreign capital flows in health finance

open access: yesEconomic Inquiry, EarlyView.
Abstract This study develops an open economy version of the health deficit model to examine how rising health expenditures affect international capital flows, external balances, and welfare. The government issues bonds in international capital markets, linking health policy to international financial dynamics.
Mark Christopher Kelly
wiley   +1 more source

Twelve Steps to Financial Freedom for Plastic Surgeons. [PDF]

open access: yesPlast Reconstr Surg Glob Open, 2023
Zelenova K   +8 more
europepmc   +1 more source

Rich Dad Poor Dad? CEO Private School Background and Firm Risk

open access: yesEuropean Financial Management, EarlyView.
ABSTRACT We examine the effect of CEO childhood socioeconomic status (SES) on firm risk. Using hand‐collected data on US CEOs' private high‐school attendance as proxy for high‐SES, we find that firms led by high‐SES CEOs exhibit 5.35% lower firm risk. This effect diminishes with CEO tenure, analyst coverage, and institutional ownership, consistent with
Yifei Bi, Christos Mavrovitis, Chen Yang
wiley   +1 more source

The nature of deferred income taxes arising from differences in depreciation methods

open access: yes, 1992
This research is an investigation into the underlying nature of deferred tax balances. The investigation entails obtaining evidence about whether markets treat changes in these balances that arise from depreciation differences as changes in debt or ...
Callaghan, Joseph Henry
core  

Board Independence and Adjustment Speed of CEO Inside Debt

open access: yesEuropean Financial Management, EarlyView.
ABSTRACT We find that firms with more independent directors adjust CEO inside debt towards an optimum more quickly. This effect is more pronounced in financially unconstrained, growth, and under‐levered firms, and also firms led by more powerful or overconfident CEOs.
Bonnie Buchanan, Shuhui Wang, Tina Yang
wiley   +1 more source

The deferred tax

open access: yes, 2011
The aim of this thesis is to outline the issues of deferred tax accounting as a purely financial operation, which provides detailed information revealing profit entity. It analyzes the characteristics of tax through the profit and tax base for the use of
Kysilková, Michaela
core  

The Effect of Traffic Congestion on Labour Investment Efficiency

open access: yesEuropean Financial Management, EarlyView.
ABSTRACT The study examines the effects of headquarters‐city traffic congestion on labour investment efficiency. The results indicate that firms headquartered in congested cities may engage in inefficient labour investment decisions. Further analysis indicates that the inefficiency is associated with both overinvestment and underinvestment in labour ...
Rajib Chowdhury
wiley   +1 more source

Mutual Fund Tax Clienteles [PDF]

open access: yes
Mutual funds are pooled investment vehicles with diverse tax clienteles. Whereas many mutual funds are held primarily by taxable investors, a significant fraction of mutual fund assets are held in tax-qualified retirement accounts. Our paper investigates
Laura Starks, Clemens Sialm
core  

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