Results 131 to 140 of about 337,466 (331)

What Explains International Interest Rate Co‐Movement?

Journal of Applied Econometrics, EarlyView.
ABSTRACT The international co‐movement of interest rates reflects correlated business‐cycle fluctuations, largely driven by demand shocks. Monetary policy in advanced economies follows domestic mandates—inflation and the output gap—and does not respond to foreign policy shocks.
Annika Camehl, Gregor von Schweinitz
wiley   +1 more source

Capital depreciation and waste accumulation in capital-resource economies [PDF]

In this note, we investigate how the depreciation of a manufactured stock and the related accumulation of a waste stock can alter the optimal path of the capital-resource economy.
Ueta, Kazuhiro, Yamaguchi, Rintaro
core   +1 more source

Optimizing Executive Cash Bonuses: The Nonlinear Impact of Executive Cash Bonuses and Strategic Fit

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study examines how aligning executive cash bonuses with firm strategic orientation influences firm performance. While prior research mainly focuses on stock‐based incentives and linear effects, we address critical gaps by analyzing cash bonuses and exploring nonlinear relationships using polynomial regression and response surface analysis.
Yao‐Tien Lee, Chun‐Chia Chang, Fang Yang, Beu Lee   +3 more
wiley   +1 more source

Method of Component Depreciation of Fixed Assetsts and Its Comparision with Traditional Methods [PDF]

This contribution analyzes, based on specific examples, accounting procedures and tax implications of depreciation of tangible fixed assets. It compares the component method, which has recently appeared in the Czech legal regulations, with the ...
Cermakova, Helena, Starova, M.
core   +1 more source

Employee Satisfaction and Real Activities Earnings Management

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This paper examines the relation between employee satisfaction and real activities earnings management. Based on a holistic view of the balanced scorecard approach, employee satisfaction often plays a role in promoting desirable corporate outcomes.
Jaeseong Lim
wiley   +1 more source

The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal [PDF]

The well-known Johansson-Samuelson Theorem proves that, in partial equilibrium, comprehensive income taxation with a uniform tax rate is neutral in terms of investment decisions, if fiscal depreciation allowances coincide with economic depreciation.
Francesco Menoncin, Paolo Panteghini
core  

When Does Top Management Team Diversity Matter in Large Organizations?

Journal of Organizational Behavior, EarlyView.
ABSTRACT Top management teams (TMTs) drive strategic leadership, but there is little clarity on when the composition of these upper echelons most impacts organization performance. Drawing from the categorization‐elaboration model, we study an 18‐year sample of approximately 4500 organizations and over 32 000 executives and find a positive relationship ...
Frances Fabian, James M. Plečnik, Shan Wang   +2 more
wiley   +1 more source

How External Shocks and Exchange Rate Depreciations Affect Pakistan? Implications for Choice of an Exchange Rate Regime [PDF]

A structural vector autoregression (VAR) model shows that external shocks are important in driving economic fluctuations in Pakistan and their importance has increased since September 11, 2001. The primary source of external shocks is foreign remittances,
Ahmed, Shaghil, Ara, Iffat, Hyder, Kalim
core   +1 more source

The Combined Effects of Variable Viscosity and Thermal Conductivity of An Unsteady Casson Fluid Flow Along a Vertical Porous Channel With Convective Cooling Walls, Using the Bivariate Spectral Local Linearization Method

Mathematical Methods in the Applied Sciences, EarlyView.
ABSTRACT This study examines the combined impact of different thermal conductivity and viscosity on unsteady non‐Newtonian Casson fluid flow of incompressible, electrical conductivity in a porous vertical channel with convective cooling walls, uniform magnetic field, and constant pressure gradient.
A. S. Adeyemo, Precious Sibanda, S. P. Goqo   +2 more
wiley   +1 more source

Technological Progress, Obsolescence and Depreciation [PDF]

We construct a vintage capital model à la Whelan (2002) with both exogenous embodied and disembodied technical progress, and variable utilization of each vintage.
Blanca, MARTINEZ, Fernando, DEL RIO, Raouf, BOUCEKKINE   +2 more
core