Results 151 to 160 of about 2,143 (263)

India, China and the China+1 Strategy: Trade, Investment and Policymaking in a Fragmented World

open access: yesGlobal Policy, EarlyView.
ABSTRACT COVID‐19 and geopolitical tensions have compelled global firms to diversify parts of their operations to other countries. Although India looks primed to gain from this ‘China+1’, the authors' research, including interviews with 50 executives, officials and experts across India, America, Europe and Singapore, paints a more cautious picture ...
P. S. Srinivas   +2 more
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

Who Moves First? Price Discovery by Institutional and Retail Investors

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This paper uses 77 million Finnish trades, classified as foreign institutional or domestic retail, to examine the drivers of price discovery. The results show that foreign institutional investors dominate price discovery overall, including during the Global Financial Crisis. Their informational advantage is explained by buy‐ and sell‐initiated
Zheng Wu   +2 more
wiley   +1 more source

Assessing the Macroeconomic Determinants of International Tourist Arrival in India: An ARDL Bounds Testing Approach. [PDF]

open access: yesF1000Res
Singh AK   +7 more
europepmc   +1 more source

Rise of the south: How Arab‐led maritime trade transformed China, 671–1371 CE

open access: yesAsia‐Pacific Economic History Review, Volume 65, Issue 1, Page 3-38, March 2025.
Abstract China's center of socioeconomic activities was in the North prior to the Tang dynasty but is in the South today. We demonstrate that Arab and Persian Muslim traders triggered that transition when they came to China in the late seventh century, by lifting maritime trade along the South Coast and re‐creating the South.
Zhiwu Chen, Zhan Lin, Kaixiang Peng
wiley   +1 more source

Support for foreign direct investment inflows in Serbia

open access: yesEconomic Annals-ХХI, 2018
Branislav Dudić   +3 more
openaire   +1 more source

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