Results 111 to 120 of about 302,538 (288)
Depreciation charges and depreciation fund [PDF]
Economic Analysis: Theory and Practice, 2018 openaire +1 more source
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 Taxation of Risky Assets [PDF]
This paper reconsiders the effects of taxation on risky assets, recognizing the importance of variations in asset prices. We show that earlier analyses which assumed that depreciation rates are constant and that the future price of capital goods is known
Jeremy I. Bulow, Lawrence H. Summers
core
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
Exchange Rates, Supply Chain Activity/Disruption Effects, and Exports
ForecastingIn the past, South African monetary policy aimed to protect the external value of the domestic currency (Rand); however, these efforts failed. Later, its monetary policy approach changed to allow the foreign exchange rate market to determine the exchange
Simiso Msomi, Paul-Francios Muzindutsi
doaj +1 more source
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
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
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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
The Ralph Report Depreciation Proposals and Investment Neutrality. [PDF]
The Review of Business Taxation chaired by Mr John Ralph has suggested sweeping changes to business taxation in Australia. In particular it has been proposed that accelerated depreciation provisions be removed to finance a reduction in the company tax ...
Benge, M.
core