Results 101 to 110 of about 337,466 (331)
The Dollar's Double Life: Not All Dollar Appreciations Are Born Equal for the Cross‐Currency Basis
Journal of Futures Markets, EarlyView.ABSTRACT This paper revisits the relationship between the US dollar and cross‐currency basis (XCB) swap spreads. We show that the strength and direction of this relationship depend on the prevailing regime of the broad dollar. The evidence suggests that the well‐documented “dollar appreciates, basis widens” result holds primarily when the dollar is in ...
Daniel Felix Ahelegbey +2 more
wiley +1 more source
A review of research performed on the approach to the subsequent measurement of goodwill
Journal of Economic and Financial SciencesOrientation: By taking stock of goodwill accounting literature, the article identifies key themes and highlights the lack of innovation in goodwill and intangibles’ accounting evolution.
Humnaaz Jhavary +2 more
doaj +1 more source
ACCOUNTING AND TAXATION OF THE TANGIBLE FIXED ASSETS’ REVALUATION [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2012 Revaluation of tangible assets, namely the determination of fair value is required to provide a fair image of its financial position and performance. This activity is performed by authorized persons. The value differences may be additional when the fair
MARIN CIUMAG
doaj
Interpreting Tests of Forward Discount Bias Using Survey Data on Exchange Rate Expectations [PDF]
Survey data on exchange rate expectations are used to divide the forward discount into expected depreciation and a risk premium. Our starting point is the common test oh whether the forward discount is an unbiased predictor of future changes in the spot ...
Jeffrey A. Frankel, Kenneth A. Froot
core
Oil Futures Prices, Inflation Expectations, and Bond Risk Premiums
Journal of Futures Markets, EarlyView.ABSTRACT By decomposing West Texas Intermediate futures price changes into structural supply and demand shocks, this paper shows that dissecting the oil price significantly improves inflation forecasts. Empirically, demand‐driven shocks predict a negative real bond risk premium but a positive inflation risk premium; these opposing effects result in an ...
Haibo Jiang
wiley +1 more source
Time out of work and skill depreciation [PDF]
This paper investigates the role of skill depreciation in the relationship between work interruptions and subsequent wages. Using unique longitudinal microdata containing information on the ability to understand and practically employ printed information,
Edin, Per-Anders, Gustavsson, Magnus
core +3 more sources
Medicare Part D and Hospital Admissions due to Antimicrobial Resistance
Health Economics, EarlyView.ABSTRACT Antimicrobial resistance (AMR) has been increasing rapidly in the United States despite government efforts to contain its spread. Both under‐utilization and overuse of prescribed antimicrobials contribute to rising resistance. The introduction of Medicare Part D in 2006 expanded prescription drug coverage for the elderly, including coverage ...
Ricardo B. Ang III
wiley +1 more source
Investment Incentives and the Discounting of Depreciation Allowances [PDF]
This paper examines the discounting of depreciation allowances both theoretically and empirically. Economic theory suggests that depreciation tax shields should be discounted at the after tax riskless rates.
Lawrence H. Summers
core
International Journal of Finance &Economics, EarlyView.ABSTRACT This paper examines how Corporate Venture Capital (CVC), Independent Venture Capital (IVC) and Venture Capital Syndicate (VCS) promote innovation among startups. Drawing on a dataset of 4406 venture‐backed deals in North America, spanning 1998–2019, it explores how the configurations of investors and their contextual factors influence ...
Fatima Shuwaikh +3 more
wiley +1 more source
The role of foreign currency lending in the impact of the exchange rate on the real economy [PDF]
The purpose of our article is to define how the FX debt of the private sector changes the impact of the exchange rate on the real economy: to identify the balance sheet channels through which depreciation of the exchange rate has a negative impact on GDP
Judit Krekó, Marianna Endrész
core