Results 161 to 170 of about 662,597 (320)

Materiality and structure of deferred taxes in companies in the Republic of Serbia

, 2017
Stefan Vržina
semanticscholar   +1 more source

How Does Progressivity Affect the Tax Cut Multiplier?

International Economic Review, EarlyView.
ABSTRACT How does the targeting of personal income tax cuts affect the output multiplier? This paper provides quantitative evidence using a heterogeneous‐agent New‐Keynesian model calibrated to match US distributions of income, wealth, marginal tax rates, and marginal propensities to consume.
Christian Gillitzer
wiley   +1 more source

Getting to the COR of Workarounds: A Resource Perspective on Deviating Usage of Critical Care Information Systems

Information Systems Journal, EarlyView.
ABSTRACT Workarounds in high‐hazard environments like intensive care units (ICUs) compromise safety and regulatory compliance. While prior research attributes these deviations to technology misfits and notes self‐reinforcing dynamics, the underlying mechanisms of aggravating workaround spirals remain understudied.
Pauline Kuss, Christian Meske, Martin Gersch, Stefan Schaller, Alica Thissen, Felix Balzer, Daniel Fürstenau   +6 more
wiley   +1 more source

Common Equity Investors’ Assessments of the Dilution and Solvency Effects of Preferred Stock Instruments

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT Generally accepted accounting principles (GAAP) requires dichotomous classification of financial claims as liabilities or equity. Classifying claims is challenging when instruments have attributes of both liabilities and equity (i.e., hybrid instruments).
Thomas J. Linsmeier, Clay Partridge, Catherine Shakespeare   +2 more
wiley   +1 more source

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

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

Seven Steps to Financial Health. [PDF]

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

To Be or Not to Be a Worker: Legal Uncertainty and Precarious Employment in the European Union

JCMS: Journal of Common Market Studies, EarlyView.
Abstract Precarious employment has gradually moved onto the European Union (EU) policy agenda, so far culminating in the proclamation of the European Pillar of Social Rights (the Pillar). However, the effectiveness of these renewed social ambitions is challenged by legal uncertainty and entangled in ongoing political and legal disputes over the ...
Dorte Sindbjerg Martinsen, Lucía López Zurita, Urška Šadl   +2 more
wiley   +1 more source

A Wealth and Investment Primer for Plastic Surgeons: The Two Pillar Framework. [PDF]

Plast Reconstr Surg Glob Open, 2023
Janis BA, Tanna N, Janis JE.
europepmc   +1 more source

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