Results 161 to 170 of about 250,082 (287)

The earned income tax credit and food insecurity

American Journal of Agricultural Economics, 2022
Otto Lenhart
semanticscholar   +1 more source

When the Former CEO Acts as Board Chair: Does This Matter to Debt Policy and Risk of Default?

Abacus, EarlyView.
This paper scrutinizes the interconnections between debt capital raising, firm risk of default, and the presence of a former CEO who now serves as a board chairperson, referred to as the Chair‐Former‐CEO (CFC). Employing a sample of the largest non‐financial firms within the US S&P 100 from 2002 to 2018, our results reveal that, when compared to their ...
Vu Quang Trinh, Aly Salama, Basil Al‐Najjar   +2 more
wiley   +1 more source

Cash‐holding Benefits and Their Influence on Seasoned Equity Offering Decisions

Abacus, EarlyView.
This study investigates the cash‐holding motivations of issuers with excess cash. It aims to explain why these issuers choose to accumulate even more cash through stock issuances rather than utilize their existing surplus. I assess three competing cash‐holding motivation hypotheses: whether issuers raise cash: (i) to fund the needs of future growth ...
Ebrahim Bazrafshan
wiley   +1 more source

The earned income tax credit: recipients, labor force participation, and credit constraints [PDF]

There has been a longstanding debate in the United States about how to assist low-income families. The Earned Income Tax Credit (EITC) is designed to augment income while encouraging work: The tax credit increases with earnings for low levels of ...
Aaron Steelman, Kartik B. Athreya
core  

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

Abacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun, Alan Duboisée De Ricquebourg, Dusan Ecim   +2 more
wiley   +1 more source

Effects of Long-Term Exposure to the Earned Income Tax Credit on Work Disability in Later Life. [PDF]

Health Econ
Jajtner K, Solomon KT, Wang Y.
europepmc   +1 more source

The New California Earned Income Tax Credit

, 2015
In June 2015, California became the 26th state to pass its own Earned Income Tax Credit (EITC). The new credit, worth as much as $2,653 per year for families with low earned income, supplements the federal EITC. Families will start receiving the credit in 2016 on income they earned in 2015, and approximately 2 million residents are expected to benefit.
Montialoux, Claire, Rothstein, Jesse
openaire   +1 more source

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

Abacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

Do Larger Earned Income Tax Credit and Supplemental Nutrition Assistance Program Benefits Create Complementary Effects on Child Development? [PDF]

Popul Res Policy Rev
Hong YS.
europepmc   +1 more source

Comparing in-work benefits and the reward to work for families with children in the US and the UK [PDF]

The income transfer systems for low-income families in the US and the UK try both to reduce poverty and to encourage work. In-work benefits are a key part of both countries' strategies through the earned income tax credit and the working families' tax ...
Mike Brewer
core