Results 141 to 150 of about 40,006 (243)
Consumption smoothing and the measured regressivity of consumption taxes [PDF]
In this article, we address two questions. First, how will a move to pure consumption taxation matter for aggregate outcomes? Second, how regressive are consumption taxes? We find as follows. First, a move to a consumption tax will increase savings taken
Devin Reilly, Kartik B. Athreya
core
Earnings Smoothing and Systemic Risk in the Banking Industry
, 2012 Li Li, L. Z. Mary, Feng Wu
openalex +2 more sources
IFRS 9 and procyclicality of loan loss provision among Chinese regional banks, the role of local leaders' turnover. [PDF]
PLoS OneYu J, Abdullah M, Md Nor H.
europepmc +1 more source
A Litner Model of Payout and Managerial Rents [PDF]
We develop a dynamic agency model where payout, investment and financing decisions are made by managers who attempt to maximize the rents they take from the firm, subject to a capital market constraint.
Bart M. Lambrecht, Stewart C. Myers
core
Forecasting under-five stunting in Ethiopia using classical and machine learning time series models. [PDF]
PLoS OneGessese RT +7 more
europepmc +1 more source
The impact of the board of directors and the audit committee on the transparency of financial information of companies listed in a frontier market. [PDF]
HeliyonTruong TN, Nguyen VC.
europepmc +1 more source
The influence of earnings management on bank efficiency: the case of frontier markets. [PDF]
Heliyon, 2021 Martens W, Yapa P, Safari M, Watts S.
europepmc +1 more source