Results 111 to 120 of about 5,289 (253)
Assessing real exchange rate misalignments [PDF]
There is a renewed debate on the role of exchange rate policies as an industrial policy tool in both academic and policy circles. Policy practitioners usually examine real exchange rate misalignments to monitor the behavior of this key relative price and,
Kubota, Megumi
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Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement
Accounting &Finance, EarlyView.ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun +3 more
wiley +1 more source
Anti‐Takeover Provisions and Corporate Tax Avoidance
Accounting &Finance, EarlyView.ABSTRACT We examine the impact of anti‐takeover provisions (ATPs) on corporate tax avoidance in firms listed on Chinese A‐share markets, using rule‐based textual analysis over 2009–2023. In the absence of a unified anti‐takeover statute in China, legal reforms since 2006 have expanded corporate bylaw autonomy, enabling managers to adopt charter‐based ...
Zhiying Hu +3 more
wiley +1 more source
Commerce, coalitions, and global value chains: Coordinated and collective lobbying on trade
American Journal of Political Science, EarlyView.Abstract Global value chains (GVCs) have connected firms in complex networks within and across national borders. However, political economy models often assume away production linkages and thus fail to explain pervasive and diverse trade coalitions cutting across industries and firms. I develop a GVC‐centered framework where production linkages through
Hao Zhang
wiley +1 more source
, 2019 Artikel ini berusaha menganalisis industri makanan tradisional di kota Yogyakarta. Mengadopsi Porter’s Five Forces Model (PFFM), Concentration Ratio (CR), Herfindahl-Hirschman Index (HHI), dan Minimum Efficient Scale (MES) sebagai alat analisis.
Wibowo, Alexander Joseph Ibnu
core
This research proposes a new decomposition of the Hirschman-Herfindahl index (which is equal to half the square of the coefficient of variation) into subgroup and income source.
C. Chameni Nembua
core +1 more source
The depth and breadth of capitalism at the Cape
The Economic History Review, EarlyView.Abstract Limited liability company legislation was introduced to the Cape Colony in 1861. An amendment in 1892 led to wider adoption, expanding and diversifying the capital market. Using novel data from the Cape Joint Stock Archive between 1892 and 1902, this paper examines who invested, where capital flowed, and how these patterns shaped firm outcomes
Edward Kerby, Lloyd Melusi Maphosa
wiley +1 more source
The repeat rate : from Hirschman to Stirling
, 2018 : In this short note we recall the history and definition of the repeat rate, also known as the Hirschman-Herfindahl index or as the Simpson index, and show that its generalization to a measure that includes disparity between items, known as the Rao ...
Rousseau, Ronald, Ronald Rousseau
core +1 more source
European Management Review, EarlyView.Abstract This study examines the impact of the adoption of nonmarket strategies in domestic markets that drive the internationalization of emerging multinationals (EMNCs) from the MENA and sub‐Saharan African regions. In this study, we consider corporate political activity (CPA) and corporate social responsibility (CSR) of EMNCs and examine their role ...
Nouhaila Ettalibi +4 more
wiley +1 more source
landusemix: A Python package for calculating land use mix
SoftwareXIntegrating different land uses within a geographic area is essential to urban planning and development. Accurate and fast land use mix (LUM) measurement is necessary for evaluating urban diversity and sustainability. In this paper, we present landusemix,
Mehmet Ali Akyol +2 more
doaj +1 more source