Results 151 to 160 of about 250,082 (287)
In-work tax credits in Belgium: an analysis of the Jobkorting using a discrete labour supply model. [PDF]
In line with the Earned Income Tax Credit in the United States and the Working Family Tax Credit in the United Kingdom, the Flemish government implemented in 2007 a similar in-work tax credit in order to increase the employment rate and to make working ...
Vanleenhove, Pieter
core
Alloparenting the investment child: A reply to responses
The British Journal of Sociology, EarlyView.
Nina Bandelj
wiley +1 more source
Accounting Perspectives, EarlyView.ABSTRACT Financial and managerial accounting (FMA) courses are critical courses that give first‐year students their first taste of technical accounting content. This paper surveys 20 years of literature in five specialist accounting education journals to draw out research‐informed instructional strategies and associated recommendations on their use and
Sanobar Anjum Siddiqui
wiley +1 more source
Making Work Pay: U.S. American models for a German context? [PDF]
This paper examines efforts to make work pay, concentrating on U.S. American and German policies and experiments. We are specifically interested in fleshing out the relevance of U.S.
Jürgen Volkert, Laura Chadwick
core
The Interaction Between the Minimum Wage and the Federal EITC [PDF]
, 2018 In this fact sheet, authors Andrew Schaefer, Jessica Carson, Marybeth Mattingly, and Andrew Wink examine the interaction between the minimum wage and the federal Earned Income Tax Credit (EITC) to determine whether a minimum wage increase would produce ...
Carson, Jessica +3 more
core +1 more source
Downside risk similarity and M&As
Contemporary Accounting Research, EarlyView.Abstract Downside risks are ubiquitous and can profoundly impact firm operations and valuation. Failure to adequately assess and manage target firms' downside risks hinders acquirers' ability to integrate and manage these businesses. This article introduces a novel measure of firms' downside risk similarity (DRS) based on risk factor descriptions and ...
Lei Chen +3 more
wiley +1 more source
The informativeness of consolidated and parent‐only earnings to investors: Evidence from India
Contemporary Accounting Research, EarlyView.Abstract We examine whether earnings from parent‐only financial statements are incrementally informative to those from consolidated financial statements. We use a unique mandate in India that requires firms to provide both consolidated and parent‐level financial statements, since currently neither US GAAP nor IFRS mandates this level of disaggregation.
Sudhakar V. Balachandran +3 more
wiley +1 more source
This article explores the use of workfare as part of an optimal tax mix when labor supply responses are along the extensive margin. Particular attention is paid to the interaction between workfare and an earned income tax credit, two policies that are ...
Craig Brett, Laurence Jacquet
core +3 more sources
Lawyer CEOs and Strategic Disclosure of Litigation Loss Contingencies
Abacus, EarlyView.Using hand‐collected data, we find that lawyer CEOs, defined as CEOs with a legal education background, tend to make first disclosures about pending litigation cases on a timelier basis for litigation cases that end up with material losses than do non‐lawyer CEOs.
Feng Chen +3 more
wiley +1 more source