Results 221 to 230 of about 251,590 (297)
Annals of Public and Cooperative Economics, EarlyView.Abstract Traditional bankruptcy literature has primarily focused on commercial enterprises, often overlooking the unique dynamics of cooperatives and other small organizations. This study addresses this g ap by developing a predictive model for insolvency risk within Brazil's supplementary health sector, encompassing both for‐profit and not‐for‐profit ...
Thiago de Oliveira Victorino +2 more
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Insights From Academic Research on IFRS 9: A Review of the Literature
Australian Accounting Review, EarlyView.ABSTRACT International Financial Reporting Standard (IFRS) 9 Financial Instruments replaced International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement, effective 1st January 2018. This study synthesises empirical research on IFRS 9, focused on the three phases of the standard‐setting process: classification and ...
Zeting Zang, Humayun Kabir, Tom Scott
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0.001% and counting: Revisiting the price rounding tax
Contemporary Economic Policy, EarlyView.Abstract In 1991 and 2008, Israel abolished the equivalents of 1¢ and 5¢ coins, respectively, effectively eliminating low‐denomination coins and introducing rounding in cash transactions. When totals were rounded up, shoppers incurred a small rounding tax.
Doron Sayag, Avichai Snir, Daniel Levy
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Economica, EarlyView.Abstract This paper examines the long‐term effects of ‘Apni Beti Apna Dhan’ (ABAD), a unique conditional cash transfer programme implemented in the north Indian state of Haryana from 1994 to 1998. The programme provided bonds to female beneficiaries at birth, redeemable on attaining 18 years of age, if they remained unmarried. In particular, we examine
Shreya Biswas, Upasak Das
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Do re‐employment bonuses increase employment? Evidence from the Idaho Return to Work Bonus programme
Economica, EarlyView.Abstract In June 2020, Idaho announced the Return to Work Bonus (RWB) programme, which provided residents who returned to work with bonuses of up to $1500. We present difference‐in‐differences, triple differences, event studies and synthetic control estimates suggesting that the programme may have supported employment and workforce participation ...
Duncan R. Hobbs, Michael R. Strain
wiley +1 more source
The role of foreign capital flows in health finance
Economic Inquiry, EarlyView.Abstract This study develops an open economy version of the health deficit model to examine how rising health expenditures affect international capital flows, external balances, and welfare. The government issues bonds in international capital markets, linking health policy to international financial dynamics.
Mark Christopher Kelly
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Economics of Transition and Institutional Change, EarlyView.ABSTRACT Gender equality in the economy is a key issue on the political agenda. Western countries have long pursued policies promoting free competitive markets, with the EU focusing on harmonisation for market freedom. This study examines how economic freedom impacts gender equality using an instrumental variable approach. Results reveal mixed effects:
Matteo Migheli
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Bringing health and social policy together: the case of the earned income tax credit. [PDF]
J Public Health Policy, 2009 Arno PS, Sohler N, Viola D, Schechter C.
europepmc +1 more source
Broke Autocrats, Broken Elections: Trade Shocks and Electoral Fraud in Autocracies
Economics &Politics, EarlyView.ABSTRACT We argue that when terms‐of‐trade (ToT) shocks reduce resource rents, autocrats lose the fiscal capacity to sustain loyalty through patronage and increasingly rely on electoral manipulation as a survival strategy. We present a simple model in which rents finance patronage in normal times, while adverse shocks reduce the effectiveness of ...
Antonis Adam, Sofia Tsarsitalidou
wiley +1 more source