Results 81 to 90 of about 734 (192)

Neurophysiological Methods in Accounting and Finance

Journal of International Financial Management &Accounting, EarlyView.
ABSTRACT Recent advances in neuroscience have made neurophysiological methods increasingly accessible, creating a timely opportunity to rethink how accounting and financial decisions are studied. Yet accounting and finance research has been slow to exploit its full potential.
Gaia Bassani, Silvio Vismara
wiley   +1 more source

Tax Incentives for Small and Medium–Sized Enterprises: A Systematic Literature Review

Journal of Economic Surveys, EarlyView.
ABSTRACT This paper presents a PRISMA‐guided systematic literature review of 91 studies analyzing tax incentives for small and medium‐sized enterprises (SMEs) and their stakeholders. Adopting an SME‐specific, instrument‐agnostic perspective, spanning both firm‐side and investor‐side incentives across multiple tax instruments, we identify three patterns.
Adam Lynch, Ciarán Mac an Bhaird, Seán O'Reilly   +2 more
wiley   +1 more source

Is Equity Crowdfunding the Leapfrog to Companies' Success? Financial Performance in China. [PDF]

Comput Intell Neurosci, 2022
Jiang C, Pérez-Estébanez R, Urquía-Grande E.   +2 more
europepmc   +1 more source

Equity Crowdfunding: Principles and Investor Behaviour [PDF]

, 2020
AbstractThe chapter provides a topical summary of the present research knowledge of equity crowdfunding. It describes the typical equity crowdfunding process, investor characteristics, and investor motivations. Recognizing the limited due diligence efforts of the crowd despite the presence of high information asymmetries, the chapter presents the role ...
openaire   +1 more source

SMEs and Climate Finance: A Hybrid Review

Journal of Economic Surveys, EarlyView.
ABSTRACT The growing importance of sustainability and environmental practices, along with a recent surge in related research, motivated this review of environmental management and climate finance within the SME sector. Starting with an initial sample of 2063 articles, we refined the dataset, resulting in a final sample of 124 key publications.
Ashraf Khan, Anastasia Giakoumelou, Giorgio Stefano Bertinetti   +2 more
wiley   +1 more source

Does crowdfunding contribute to digital financial inclusion?

Research in Globalization
This study extensively examines crowdfunding to promote and enhance digital financial inclusion. The goal of this research is to investigate the role of crowdfunding in digital financial inclusion and to establish a standardized measure for comparing the
Md. Abdul Halim
doaj   +1 more source

Expanding corporate finance perspectives to equity crowdfunding. [PDF]

J Technol Transf, 2022
Vismara S.
europepmc   +1 more source

Welfare implications of fair and accountable insurance pricing

Journal of Risk and Insurance, EarlyView.
Abstract This paper introduces an empirical framework to evaluate the welfare implications of fair and accountable insurance pricing by modeling the complete pricing process, including demand and price optimization. Moving beyond traditional cost modeling, we analyze both discrimination‐related fairness criteria and broader regulatory constraints, such
Fei Huang, Hajime Shimao
wiley   +1 more source

COVID-19 bust, policy response, and rebound: equity crowdfunding and P2P versus banks. [PDF]

J Technol Transf, 2022
Cumming DJ, Martinez-Salgueiro A, Reardon RS, Sewaid A.   +3 more
europepmc   +1 more source

Stakeholders in Equity-Based Crowdfunding: Respective Risks Over the Equity Crowdfunding Lifecycle [PDF]

Journal of Financial Innovation, 2015
Objective. The purpose of this paper is to present a thorough research on the risk categories and specific risk factors that each immediate stakeholder faces over the equity crowdfunding lifecycle.Methodology. This study employs an exploratory approach, supported by current data to understand the global equity crowdfunding setting and the stakes for ...
openaire   +2 more sources