Results 121 to 130 of about 20,146 (272)
ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM) [PDF]
Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms.
Finke, Katharina +3 more
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Investor Sentiments, Ill-Advised Acquisitions and Goodwill Impairment [PDF]
, 2008 We hypothesize that the root cause of many goodwill write-offs - managers' public admission of ill-advised corporate acquisitions - is the overpriced shares of buyers at acquisition.
Gu, Feng, Lev, Baruch
core
The Impact of Risk Exposure and Environmental Conditions on European Banking Efficiency
European Financial Management, EarlyView.ABSTRACT This study investigates the determinants of bank cost efficiency in Europe by applying a dynamic Bayesian stochastic frontier approach. We distinguish between two conceptually and empirically separate components of efficiency: (1) an intrinsic component, driven by internal bank features such as size and risk exposure, and (2) an extrThis study
Pilar Gargallo +2 more
wiley +1 more source
The illusion of comparable European IFRS financial statements. Beliefs of auditors, analysts and other users [PDF]
Reaching higher comparability was one of the main goals of the implementation of the International Financial Reporting Standards (IFRS) in the European Union in 2005.
Diane BREESCH, Joel BRANSON, Vicky COLE
core
European Financial Management, EarlyView.ABSTRACT Climate change introduces new challenges for businesses which require them to find ways to be resilient. Green innovations contribute to boost Environmental, Social, and Governance (ESG)‐readiness leading to just transition without optimization.
Noman Arshed +4 more
wiley +1 more source
A Bioethical Assessment of the Environmental Impacts of War
Bioethics, EarlyView.
Funda Gülay Kadioglu
wiley +1 more source
Do Politically Connected Board Members Influence Firms' Debt Choices? Public Debt Versus Bank Debt
European Financial Management, EarlyView.ABSTRACT Using a unique hand‐collected data set on the political connections of board members of S&P 1500 companies, we find that board members with stronger government ties are positively associated with firms' preference for public debt over bank debt.
Mustapha Douch +2 more
wiley +1 more source
The Spillover Effect of Media Ownership on Mainstream Media Discourse
Financial Management, EarlyView.ABSTRACT This article investigates the spillover effect of a firm's media ownership on reporting by unaffiliated mainstream media outlets, using a sample of Chinese publicly listed firms. We find that firms with ownership stakes in media companies receive more coverage and more positive tones from unaffiliated mainstream media outlets than other firms ...
Xin Yu, Shijun Guo, Robert Faff
wiley +1 more source
International Financial Reporting Standard 5 - Non-Current Assets Held for Sale and Discontinued Operations [PDF]
International Financial Reporting Standard 5 has the working title Non-current assets held for sale and discontinued operations. This fi nancial reporting standard also represents a new group of standards along with the previous four, including existing ...
Drazen Cucic, Ivo Mijoc, Luka Crnkovic
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Haemophilia, EarlyView.ABSTRACT Introduction The 2024 ISTH clinical practice guideline (CPG) for treatment of congenital haemophilia, the NBDF‐McMaster Guideline on Care Models for Haemophilia Management, and ASH ISTH NBDF WFH guidelines on the diagnosis and management of VWD all utilised GRADE methodology.
Mark W. Skinner +59 more
wiley +1 more source