Results 161 to 170 of about 2,190 (293)

Unprincipled Principals in the Accountability Chain: Autonomy and Political Control Within Tax Administration in a Developing Country Context

Financial Accountability &Management, EarlyView.
ABSTRACT SDG 16 emphasizes the need for accountable institutions, often based on the assumption that public officials are accountable to politicians, who in turn are accountable to citizens. However, in many developing countries, neopatrimonial governance can weaken this accountability chain, as politicians themselves may act as “unprincipled ...
Edidiong Bassey, Emer Mulligan
wiley   +1 more source

Deferred Taxes and Cash Flow Predictability

, 2019
Companies are sometimes required to pay taxes on events that have not yet occurred. This tax is called a deferred tax asset or DTA. These companies will receive a refund on this special type of tax, but the refund won’t be dispersed until years later ...
Thornock, Jake, Norwald, Kaleb
core  

Seven Steps to Financial Health. [PDF]

Head Neck Pathol
Thompson LDR, Thompson PA.
europepmc   +1 more source

Life Cycle Consumption and Portfolio Choice Under Real Interest Rate Risk

Financial Management, EarlyView.
ABSTRACT We set up a life cycle model with real interest rate risk to demonstrate that real interest rates have implications for optimal household consumption and investments. Lower interest rates lead to higher optimal stock investments and lower consumption.
Marcel Fischer, Natascha Jankowski
wiley   +1 more source

DEFERRED TAXES WITH EMPHASIS ON REVALUATION OF TANGIBLE FIXED ASSETS - REAL ESTATE

, 2016
Odloženi davki omogočajo izkazovanje odhodka za davek od dobička, v skladu z računovodskim pravilom nastanka poslovnega dogodka. Vplivajo na poslovni izid in bilanco stanja, ne pa na davčni izkaz.
Dergan, Marjeta
core  

KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea. [PDF]

Sci Data
Na H, Song W, Han S, Jo D, Myung S, Kim H.   +5 more
europepmc   +1 more source

You have been terminated: robots, work, and taxation. [PDF]

Int Rev Econ, 2023
Akar G, Casalone G, Zagler M.
europepmc   +1 more source

Risk Perceptions and Corporate Financing Behavior

Financial Management, EarlyView.
ABSTRACT Using a recently developed measure of financial market risk perceptions, we show that risk perceptions affect firm‐level corporate financing behavior. Firms tend to adjust their capital structures to cater to investors' appetite for risk. When perceived risks are low, firms tend to choose more leveraged capital structures to take advantage of ...
Youngmin Choi, Armen Hovakimian, Joonsung Won   +2 more
wiley   +1 more source

Brand Equity and Debt Diversification

Financial Management, EarlyView.
ABSTRACT This study examines how brand equity influences the diversity of firms’ debt structures. We propose that brand equity, by signaling larger and more stable future cash flows and greater product market awareness, alters the fundamental trade‐offs that drive optimal debt type diversity.
David C. Mauer, Miaomiao Yu, Aihuan Zhang   +2 more
wiley   +1 more source

Why Did All the Residents Resign? Key Takeaways From the Junior Physicians' Mass Walkout in South Korea. [PDF]

J Grad Med Educ
Park J, Shin CH, Lee JY.
europepmc   +1 more source