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The Information Content of Tax Expense: A Discount Rate Explanation
Contemporary Accounting Research, 2018I investigate the information content of income tax expense using variance decomposition to separate stock returns into cash flow and discount rate news components. While prior literature has focused on linking tax expense with expected future cash flows,
E. Henry
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Behavioural Processes, 2019
Discounting refers to the way in which the value of an outcome depends on the delay until it is obtained. If an organism's discount function is known, then its rate of discounting at any delay can be found. If the function is not known, the normalised area under an estimate of the discount function has been used as a measure that summarises the ...
Houston, Alexander J.H. +1 more
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Discounting refers to the way in which the value of an outcome depends on the delay until it is obtained. If an organism's discount function is known, then its rate of discounting at any delay can be found. If the function is not known, the normalised area under an estimate of the discount function has been used as a measure that summarises the ...
Houston, Alexander J.H. +1 more
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Eliciting Individual Discount Rates
Experimental Economics, 1999AbstractControlled laboratory conditions using monetary incentives have been utilized in previous studies that examine individual discount rates, and researchers have found several apparently robust anomalies. We conjecture that subject behavior in these experiments may be affected by (uncontrolled) factors other than discount rates.
Coller, Maribeth, Williams, Melonie B.
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Journal of Political Economy, 1981
In a recent issue of thisJournal, Mohabbat and Simos (1978) provided estimates of the rate of discount using Kendrick's (1976) series of total private wealth. Since Kendrick also provides estimates of the division of total wealth between human, Wh, and nonhuman, W,, wealth, it should be of interest to investigate how the discount rates differ between ...
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In a recent issue of thisJournal, Mohabbat and Simos (1978) provided estimates of the rate of discount using Kendrick's (1976) series of total private wealth. Since Kendrick also provides estimates of the division of total wealth between human, Wh, and nonhuman, W,, wealth, it should be of interest to investigate how the discount rates differ between ...
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SSRN Electronic Journal, 2008
A social time preference methodology derived from Feldstein (1965) is applied to calculate social discount rates across 167 countries and across time from 2005-2050 for a country case (Brazil). This attempt seeks to compute comparable figures from a homogeneous dataset and provides a ready-to-use framework for computing the social discount rate. Social
Joice Valentim, Mauricio Prado
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A social time preference methodology derived from Feldstein (1965) is applied to calculate social discount rates across 167 countries and across time from 2005-2050 for a country case (Brazil). This attempt seeks to compute comparable figures from a homogeneous dataset and provides a ready-to-use framework for computing the social discount rate. Social
Joice Valentim, Mauricio Prado
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Aggregate Social Discount Rate Derived from Individual Discount Rates
Management Science, 2002In the economic evaluation of large public-sector projects, an aggregate social discount rate may be used in present worth comparison of alternatives. This paper uses the assumptions that individual discount rates are constant over time and approximately Normally distributed across the affected population, with mean μ and variance σ2, to derive an ...
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2019
This chapter discusses capital that produces sustainability and how to find the rates to discount future sustainability cashflows of business. With sustainability cashflows, the return-risk profile of business would change, which would eventually modify the capital structure of the business and consequently its discount rates.
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This chapter discusses capital that produces sustainability and how to find the rates to discount future sustainability cashflows of business. With sustainability cashflows, the return-risk profile of business would change, which would eventually modify the capital structure of the business and consequently its discount rates.
openaire +1 more source