Results 121 to 130 of about 77,595 (309)

De‐Dollarization Is a Plausible Outcome of the New Washington Consensus

open access: yesGlobal Policy, EarlyView.
ABSTRACT A trend towards de‐dollarization of the global economy in which the US dollar ceases to be used as the world's reserve currency for international transactions confronts some of the existing structures of international economic law, built upon the rules set out by US‐led organizations like the WTO, the IMF, and the World Bank. This article will
David Collins
wiley   +1 more source

Marginal Tax Rates of Canadian Public Firms and the Applicability of Marginal Tax Rates in Corporate Decisions*

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT While several US studies demonstrate the importance of using marginal tax rates (MTRs) to study corporate decisions and tax incentives, research using MTR in the Canadian setting is limited. The MTR literature has made several improvements on the estimation process using US firms, but these advances have not been made available for Canadian ...
Khin Phyo Hlaing, Bin (Betty) Xing
wiley   +1 more source

Auditor industry expertise and the predictive power of the deferred tax valuation allowance

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 323-364, March 2025.
Abstract This paper investigates whether auditor industry expertise influences the predictive value of management earnings forecasts embedded in the deferred tax asset valuation allowance (VA). VAs depend on management's forecast of future taxable earnings and can provide investors with information about expected changes in future earnings.
Zhuoli Axelton   +2 more
wiley   +1 more source

Mediating Effects of Foreign Direct Investment Inflows on Carbon Dioxide Emissions

open access: yesEconomies
In this research, the direct and indirect effects of foreign direct investment (FDI) inflows on carbon dioxide (CO2) emissions in India are examined, covering the period from 1980 to 2014.
Prajukta Tripathy   +3 more
doaj   +1 more source

Investment Policy Reforms and Foreign Direct Investment Inflows

open access: yes
Foreign direct investment has the potential to introduce much-needed capital and expertise in emerging and developing economies. To attract foreign direct investment, many countries have eased restrictions on foreign ownership in various sectors, reformed their institutions, and set up investment promotion agencies.
Fwaga, Sammy   +2 more
openaire   +1 more source

Privatization and Globalization: an Empirical Analysis [PDF]

open access: yes
This paper examines the link between globalization measured by foreign direct investment (FDI) and foreign portfolio investment (FPI) and privatization of state-owned enterprises in a multi-country sample that focuses on developing countries.
Jean-Claude Cosset   +3 more
core  

Migrant Top Management Team and Corporate Innovation: Evidence From China

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study explores the association between top management teams (TMT) comprised of migrant managers (migrant TMT) and corporate innovation. Using hand‐collected data for a sample of Chinese A‐share listed firms spanning the period 2008–2020, we find a positive and significant association between a migrant TMT and corporate innovation.
Ying Liu   +2 more
wiley   +1 more source

THE LONG-RUN EFFECT OF INWARD AND OUTWARD FOREIGN DIRECT INVESTMENT ON ECONOMIC GROWTH: EVIDENCE FROM DEVELOPING ECONOMIES

open access: yesReview of Innovation and Competitiveness, 2017
In this paper, we investigate impact of inward and outward foreign direct investment on economic growth in developing economies over time period 2005-2014 annually.
Waqar Ameer, Helian Xu
doaj  

Hot Money Inflows and Monetary Stability in China: How the People's Bank of China Took up the Challenge [PDF]

open access: yes
Non-foreign direct investment capital inflows in China were particularly strong in 2003 and 2004. They were even stronger than current account surpluses or net foreign direct investment inflows.
Vincent Bouvatier
core  

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