Results 91 to 100 of about 250,082 (287)
International Journal of Finance &Economics, EarlyView.ABSTRACT This study examines the environmental, social and governance (ESG) scoring methodologies used by Bloomberg and S&P Global through the lens of Data Envelopment Analysis (DEA). It addresses a notable gap in the literature by identifying the underlying factors that shape ESG scores and providing practical insights for companies seeking to ...
Philipe Balan +4 more
wiley +1 more source
Addressing Noncompliance in the Earned Income Tax Credit [PDF]
, 1999 The EIC is a refundable tax credit that operates through the federal individual income tax system. It is available to low-income, working taxpayers. The credit was originally designed to offset the impact of Social Security taxes.
Dagney Faulk
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The Earned Income Tax Credit (EITC)
, 2015 We review research on the Earned Income Tax Credit (EITC), focusing on work appearing since the Hotz and Scholz (2003) review. Recent work has confirmed earlier findings that labor supply effects are positive for single mothers, smaller and negative for married mothers, and essentially nonexistent for men.
Austin Nichols, Jesse Rothstein
openaire +1 more source
The Impact of Geopolitical Risk on Trade Credit
International Journal of Finance &Economics, EarlyView.ABSTRACT In light of escalating global geopolitical tensions, understanding how firms respond to external shocks has become a critical issue for policymakers, corporate managers, and investors. This study investigates the impact of geopolitical risk (GPR) on firms' reliance on trade credit (TC)—an essential form of short‐term financing, particularly ...
Wafa'a B. Al‐Yafei, Hamdi Bennasr
wiley +1 more source
Initial Results From the New York Noncustodial Parent EITC [PDF]
, 2010 Examines the design, adoption, and initial outcomes of New York's earned income tax credit program for low-income parents who do not have custody but pay child support.
Elaine Sorensen
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International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou +3 more
wiley +1 more source
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
Giving Credit Where Credit is Due: How to pay for an improvement in the Earned Income Credit [PDF]
, 2007 Advocates for Oregon's low-income working families with children want to improve Oregon's Earned Income Credit (EIC) to eliminate Oregon's income tax on the working poor. They asked OCPP to suggest a revenue source to pay for the EIC's improvement.
core
The effects of income on health: new evidence from the Earned Income Tax Credit
Review of Economics of the Household, 2017 This study examines the relationship between income and health by using an expansion of the Earned Income Tax Credit (EITC), which increased benefits to households with at least two children, as a source of exogenous variations of earnings.
Otto Lenhart
semanticscholar +1 more source
International Studies of Economics, EarlyView.ABSTRACT This paper aimed to comparatively examine the function of three risk‐coping strategies, namely savings, borrowings, and work‐hour adjustments, during two major economic crises in Thailand. Using the Socioeconomic Survey (SES) collected by the National Statistical Office (NSO) in Thailand, we examined data from the 1998 financial crisis and the
Aeggarchat Sirisankanan, Papar Kananurak
wiley +1 more source