Results 81 to 90 of about 2,190 (293)

The Real Effect of Banking Globalisation on Bank Liquidity Creation in China's Banking Sector: Evidence From the Belt and Road Initiative

International Studies of Economics, EarlyView.
ABSTRACT To explore the real effect of banking globalisation on bank liquidity creation, we investigate plausibly exogenous variations in the expectation of further banking globalisation under the Belt and Road Initiative (BRI), which further opens the gate to foreign investors.
Xuanyi Shi, Wenjun Wu, Yifan Chen, Chunyang Wang   +3 more
wiley   +1 more source

Market consistent valuation of deferred taxes

, 2018
This thesis develops a continuous time framework to value deferred taxes usingBlack and Scholes (1973) type option pricing techniques. The valuation renders amarket consistent pricing procedure, which avoids the necessity of subjective accounting ...
de Vries, Tjeerd (author)
core  

Russian Specificity of Mining Companies’ Influence on Regions’ Sustainability

E3S Web of Conferences, 2018
The article describes the results of the study on determining the influence of mining companies on the level of social development of the regions in which they are functioning.
Borisova Olga, Frolova Viktoriia, Livson Maya, Biryukov Vladimir   +3 more
doaj   +1 more source

Legacy and the Politics of Racial Terminology

Journal of Applied Philosophy, EarlyView.
ABSTRACT When a term carries a sordid past, it is tempting to think it should have no future use. Yet the normative life of a word is rarely exhausted by its origins. This article develops legacy analysis as a method for enriching evaluation of what should be done with historically burdened terms. Rather than treating origins as decisive, the framework
Paul‐Mikhail Catapang Podosky
wiley   +1 more source

U.S. Multinational Corporations’ Initial Income‐Shifting Response to the TCJA

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT I find U.S. multinational corporations (MNCs) responded to the Tax Cuts and Jobs Act (TCJA) of 2017 by increasing income shifted to foreign sources in the first two years following the effective date. Financially constrained MNCs increased income shifting more, while higher operational uncertainty MNCs increased income shifting less than other
Tyler P. Johnson
wiley   +1 more source

Asset Allocation and Asset Location: Household Evidence from the Survey of Consumer Finances [PDF]

The rapid growth of assets in self-directed tax-deferred retirement accounts has generated a new set of financial decisions for many households. In addition to deciding which assets to hold, households with substantial assets in both taxable and tax ...
Daniel Bergstresser, James Poterba
core  

I Can't Split Myself in Two (or Five): Job Crafting in Highly Demanding and Interdependent Work Environments

Journal of Organizational Behavior, EarlyView.
ABSTRACT Employees in highly demanding, interdependent work environments face a dilemma: while avoidance‐focused job crafting can preserve their own well‐being, these self‐initiated changes to their jobs could negatively affect coworkers. Drawing on qualitative interviews with 81 employees concurrently working for multiple agile teams in a European ...
Helene Tenzer, Martin Hoegl, Maria Tims, Philip Yang, Steffen Wütz   +4 more
wiley   +1 more source

Exploring production of social and economic value in social enterprises through a business model framework

Strategic Change, EarlyView.
Abstract This study explores how social enterprises create social and economic value through business models that support ex‐offenders. The work was motivated by a request for help from an entrepreneur wishing to establish a business that supports ex‐offender rehabilitation.
Elizabeth Green, Peter Bradley, Glenn Parry   +2 more
wiley   +1 more source

The Excess Tax Depreciation Component Of Deferred Taxes: Assumptions Versus Evidence

, 1992
Several recent studies have examined the behavior of deferred taxes in an attempt to determine their proper balance sheet classification and likely information content.  A key assumption underlying these studies, and most previous studies in the area, is
Craig, Caroline Kern
core   +1 more source

Failure in Motion: A Framework for Capability Erosion and Institutional Dysfunction

Strategic Change, EarlyView.
ABSTRACT Drawing on the literature on capability erosion and institutional dysfunction (ID), this study develops a conceptual framework that sheds new light on how the interaction between capability erosion and ID creates conditions for business failure across borders. By articulating two dimensions of heterogeneous capability and resource erosion (i.e.
Joseph Amankwah‐Amoah, Ahmed Adel Tantawy   +1 more
wiley   +1 more source