Results 71 to 80 of about 288,728 (301)
The incidence of reserve requirements in Brazil: Do bank stockholders share the burden? [PDF]
There is consensus in the economic literature that reserve requirements are a tax levied upon financial intermediation, yet the incidence of the tax remains controversial.
Cyntia F. Azevedo +1 more
core +3 more sources
Corporate tax credit and trade credit financing: based on the analysis of non-public companies
China Journal of Accounting StudiesBased on the tax credit rating disclosure system, we examine the impact of the tax credit rating on trade credit levels within non-public companies and analyse the specific mechanisms through which the tax credit rating affects trade credit financing ...
Le Zhao, Qingyang Tang, Muzhi Wang
doaj +1 more source
Steuer(n) in die richtige Richtung? Betrachtungen zur Finanztransaktionssteuer [PDF]
, 2013 Elf Euroländer haben beschlossen, auf Basis eines EU-Richtlinienentwurfs eine Finanztransaktionssteuer einzuführen. Der Autor untersucht hier das zugrunde liegende Konzept und die Gestaltungsparameter.
Heinrich, Michael
core +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed +2 more
wiley +1 more source
THEORETICAL APPROACHES ON OPTIMAL CAPITAL STRUCTURE [PDF]
Challenges of the Knowledge Society, 2019 F. Modigliani and M. Miller demonstrated in 1958 that in the context of perfect market the financial structure of the firm does not influence its value.
Maria Zenovia GRIGORE, Mariana GURĂU
doaj +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Manufacturing's transition to sustainable development depends on integrating green with lean under credible environmental policy and stakeholder engagement. Although benefits are well established, the literature underspecifies implementation barriers and their prioritisation. This study identifies, structures, and prioritises barriers to green–
Jose Arturo Garza‐Reyes +4 more
wiley +1 more source
Should we throw sand in the gears of financial markets? [PDF]
The volatility of financial markets in recent years has led to increased concern. As trading of financial assets on organized exchanges and over-the-counter markets has grown, events such as the 1987 stock market crash and the 1992 Exchange Rate ...
Craig S. Hakkio
core
About Draft on Financial Transaction Tax [PDF]
Český finanční a účetní časopis, 2013 Part of the representation of the European Union chose a tax on financial transactions from a range of possible tax burden on the financial market, which began to discuss in relating to the effects the financial crisis. The aim of the article was to deal with the financial transaction tax in the context of selected theorists view as well as ...
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko +2 more
wiley +1 more source
Moving at the Speed of Business: A Possible Path to First Nation Prosperity Starts with Efficiency
Journal of Aboriginal Economic DevelopmentFirst Nation economic self-determination strategies are constrained by high investment facilitation transaction costs and high jurisdictional implementation switching costs. This paper summarizes a First Nation-led strategy to overcome these constraints.
Andre Le Dressay +2 more
doaj +1 more source