Results 191 to 200 of about 304,339 (309)

CLAIMING SOCIAL HOUSING FUTURES: Value, Risk and the Temporal Politics of Income Strip Financing in London

open access: yesInternational Journal of Urban and Regional Research, EarlyView.
Abstract Asset managers, private equity firms and other institutional investors have assumed an increasingly important role in the ownership and management of housing and infrastructure since the Global Financial Crisis. This article analyses how social housing in London is being transformed into a financial asset through an analysis of ‘income strip ...
Aretousa Bloom, Joe Penny
wiley   +1 more source

Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Effective policymakers must balance the demands of formulating a corporate tax system that raises revenue and spurs economic activity (e.g., investment) while promoting a “level playing field” across firms. Balancing these tradeoffs has likely caused tax systems to become more complex over time, increasing firms’ difficulty in understanding ...
HARALD AMBERGER   +2 more
wiley   +1 more source

The Role of Coding Accuracy in Enhancing TAVR Risk Adjustment: Findings From a Pilot Study. [PDF]

open access: yesJACC Case Rep
Rizvi O   +5 more
europepmc   +1 more source

Monitoring Quality of Mafia‐Connected Accountants

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi   +3 more
wiley   +1 more source

Clearing the Air: How Fine Particulate Matter Regulations Reshape Farmland Values in U.S. Corn and Soybean Regions

open access: yesJournal of Agricultural Economics, EarlyView.
ABSTRACT We investigate the impact of air quality regulations targeting fine particulate matter (PM2.5) on farmland values in corn and soybean producing counties in the United States over the period 1997–2022. Using self‐reported farmland value data from the Agricultural Census and county‐level pollution classifications provided by the Environmental ...
Cécile Couharde, Rémi Generoso
wiley   +1 more source

Insights from the Presidential Addresses to the Agricultural Economics Society

open access: yesJournal of Agricultural Economics, EarlyView.
ABSTRACT The Society's published presidential addresses have embraced a wide range of subject matter, reflecting a ‘road well travelled’ in agricultural economics. The areas covered include the development and use of data and statistics, lessons from history, sectoral analysis, land economics, international trade and international development.
David Blandford
wiley   +1 more source

Hospital-based health technology assessment of central dialysis fluid delivery system for hemodialysis patients. [PDF]

open access: yesBMC Nephrol
Cheng W   +9 more
europepmc   +1 more source

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