Results 111 to 120 of about 337,466 (331)
Earnings Quality and ESG Performance in Energy and Utilities: What Really Matters?
International Journal of Finance &Economics, EarlyView.ABSTRACT The paper investigates the controversial relationship between firms' earnings quality and environmental, social and governance (ESG) performance, focusing on the energy and utility sectors given their significant regulatory pressures, environmental impact, and capital‐intensive nature, which render ESG performance particularly important for ...
Antonios Persakis +2 more
wiley +1 more source
THE ACCOUNT AND ANALYSIS IMPROVE FOR USING MAIN ITEMS IN DIVISION, SIGNALIZATION AND CONNECTION
Nauka ta progres transportu, 2011 The article is dealt with proposals for improvement of accounting in signaling and communication and the reasons for such decisions. It is offered to use new methods of calculating depreciation, change the criteria for enrollment in low-value items and ...
A. M. Kozuberda, L. V. Pryvalova
doaj
THE EFFECTS OF CHANGES IN THE TAX STRUCTURE ON AGRICULTURAL ASSET REPLACEMENT [PDF]
This paper uses a deterministic asset replacement model to examine the implications of the 1986 Tax Reform Act (TRA) for replacement investment in U.S. agriculture.
Smith, Vincent H.
core +1 more source
Mergers and Acquisitions and Brexit: A Natural Experiment
International Journal of Finance &Economics, EarlyView.ABSTRACT We study the impact of Brexit uncertainty on one of the most important forms of corporate investment: mergers and acquisitions (M&As). Brexit provides us with an ideal natural experiment to explore the real effects of economic uncertainty and understand the underlying transmission mechanism. We document a significant decline in the number of M&
Di Luo +3 more
wiley +1 more source
Corporate Responses to Currency Depreciations: Evidence from Indonesia [PDF]
This paper examines the impact of macro fluctuation on firm’s balance sheet to understand firm’s net worth as well as the corporate distress probability.
Agustinus, Prasetyantoko
core +1 more source
International Journal of Finance &Economics, EarlyView.ABSTRACT We use foreign trade data on both imports and exports of goods and services among a group of 15 advanced economies to determine the incomes and price elasticities of demand for exports and imports of goods, services and goods and services combined in the long run.
Tjeerd M. Boonman +2 more
wiley +1 more source
How Fast Do Personal Computers Depreciate? Concepts and New Estimates [PDF]
This paper provides new estimates of depreciation rates for personal computers using an extensive database of prices of used PCs. Our results show that PCs lose roughly half their remaining value, on average, with each additional year of use.
Daniel E. Sichel +3 more
core
ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies
International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang +4 more
wiley +1 more source
Total cost of ownership of electric and gasoline used vehicles
Environmental Research LettersWe assess the total cost of ownership (TCO) of internal combustion engine (ICEV), hybrid (HEV), plug-in hybrid (PHEV), and battery electric vehicles (BEVs) in the United States.
Maxwell Woody +6 more
doaj +1 more source
Depreciation charges and depreciation fund [PDF]
Economic Analysis: Theory and Practice, 2018 openaire +1 more source