Results 91 to 100 of about 256,196 (292)

The Role of European Union (EU) Metagovernance in Supporting the Voluntary and Community Sector in Northern Ireland

European Policy Analysis, EarlyView.
ABSTRACT This article argues that European Union (EU) peacebuilding scholarship can benefit from organizational research on the socio‐spatial dynamics of policy implementation. It introduces a strategic‐relational heuristic to address two key gaps: the marginalization of grassroots agency in spatial analyses and the separation of strategy from ...
Giada Lagana, Sioned Pearce
wiley   +1 more source

03-01 "Read My Lips: More New Tax Cuts - The Distributional Impacts of Repealing Dividend Taxation" [PDF]

The Bush administration advocates its January 2003 proposal to repeal personal dividend taxation on the basis that the cut would stimulate the economy, primarily benefit American seniors, and eliminate an unfair case of "double taxation." This paper ...
Brian Roach
core  

UK Forecasts of Annual GDP: Their Accuracy and the Information Categories Underlying Their Revisions

Journal of Forecasting, EarlyView.
ABSTRACT Policy makers are concerned with the accuracy of GDP forecasts and want to understand the reasons for the revision of forecasts. We study these issues by examining forecasts of annual UK GDP growth by a panel of agents, published monthly by HM Treasury. We focus on two main issues: the developing accuracy of the group‐mean forecast as horizons
Nigel Meade, Ciaran Driver
wiley   +1 more source

A Fuzzy Framework for Realized Volatility Prediction: Empirical Evidence From Equity Markets

Journal of Forecasting, EarlyView.
ABSTRACT This study introduces a realized volatility fuzzy time series (RV‐FTS) model that applies a fuzzy c‐means clustering algorithm to estimate time‐varying c$$ c $$ latent volatility states and their corresponding membership degrees. These memberships are used to construct a fuzzified volatility estimate as a weighted average of cluster centroids.
Shafqat Iqbal, Štefan Lyócsa
wiley   +1 more source

An Agency Theory of Dividend Taxation [PDF]

Recent empirical studies of dividend taxation have found that: (1) dividend tax cuts cause large, immediate increases in dividend payouts, and (2) the increases are driven by firms with high levels of shareownership among top executives or the board of ...
Emmanuel Saez, Raj Chetty
core  

A Deep Learning Framework for Forecasting Medium‐Term Covariance in Multiasset Portfolios

Journal of Forecasting, EarlyView.
ABSTRACT Forecasting the covariance matrix of asset returns is central to portfolio construction, risk management, and asset pricing. However, most existing models struggle at medium‐term horizons, several weeks to months, where shifting market regimes and slower dynamics prevail.
Pedro Reis, Ana Paula Serra, João Gama
wiley   +1 more source

ACCOUNTING AND TAX TREATMENT OF DIVIDENDS IN COMMERCIAL COMPANIES IN THE REPUBLIC OF MOLDOVA [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
The article addresses the main problem of accounting and taxation of intermediate and annual dividends in commercial companies in the Republic of Moldova. In particular, the aspects aimed at determining the basis for calculating dividends, perfecting
NEDERIȚA ALEXANDRU, LAZARI LILIANA
doaj  

Vranje's credit bank: Joint-stock company [PDF]

Baština, 2018
Due to the degree of perish and changed business activities conditions after the WWI, a lot of banks in the area of Serbia were not able to continue their business activities.
Becić Ivan M.
doaj  

How did the 2003 dividend tax cut affect stock prices? [PDF]

We test the hypothesis that the 2003 dividend tax cut boosted U.S. stock prices and thus lowered the cost of equity. Using an event- study methodology, we attempt to identify an aggregate stock market effect by comparing the behavior of U.S. common stock
Eugene Amromin, Paul Harrison, Steven Sharpe   +2 more
core  

Oil Futures Prices, Inflation Expectations, and Bond Risk Premiums

Journal of Futures Markets, EarlyView.
ABSTRACT By decomposing West Texas Intermediate futures price changes into structural supply and demand shocks, this paper shows that dissecting the oil price significantly improves inflation forecasts. Empirically, demand‐driven shocks predict a negative real bond risk premium but a positive inflation risk premium; these opposing effects result in an ...
Haibo Jiang
wiley   +1 more source