Results 11 to 20 of about 117,938 (203)

STRATEGIJE ULASKA MULTINACIONALNIH BANAKA NA NOVA TRŽIŠTA [PDF]

open access: yesZbornik Radova Ekonomskog Fakulteta u Istočnom Sarajevu, 2013
Multinational bank is the one that owns and controls banking activities in two or more countries. This paper represents a brief systematization of internationalization motives of multinational banks, strategies to enter new markets and the effects of ...
Katarina Panić
doaj   +1 more source

Multinational banks and development finance [PDF]

open access: yes, 1999
Financial market recommendations for less industrialized economies, particularly in the wake of the recent financial crises, have included a push for more international financial competition.
Scher, Mark J., Weller, Christian E.
core   +3 more sources

Deferred income tax in multinational banks: A case of Croatia, Serbia and Slovenia [PDF]

open access: yesBankarstvo, 2022
Deferred income tax is an important position in financial statements of banks. It is primarily a result of temporary differences between book and tax values of assets and liabilities.
Vržina Stefan
doaj  

Climate Finance by Multinational Development Banks - with Special Attention to Europe [PDF]

open access: yesAthens Journal of Business & Economics, 2019
The paper aims at highlighting the importance of climate protection in the world and in Europe due to climate change, as well as the role of multilateral development banks in climate finance.
Mária Bábosik
doaj   +1 more source

An exploration into the home field, global advantage and liability of unfamiliarness hypotheses in multinational banking

open access: yesIIMB Management Review, 2011
This paper seeks to expand the efficiency paradigm of the eclectic theory in multinational banking within the context of a developing country banking sector.
Fadzlan Sufian
doaj   +1 more source

The Dutch Banking Sector Agreement on Human Rights: An Exercise in Regulation, Experimentation or Advocacy?

open access: yesUtrecht Law Review, 2018
The role of banks in projects which result in adverse human rights impacts has been brought to the fore in recent years. However, there are serious obstacles to regulate the (often extraterritorial) financing activities of banks under national law.
Benjamin Thompson
doaj   +1 more source

Mandatory extraction payment disclosures and tax haven use: Evidence from United Kingdom [PDF]

open access: yesContabilitate şi Informatică de Gestiune, 2022
Research Question: Does public country by country reporting (CbCr) deter multinationals' tax avoidance practices operating in extractive industries? Motivation: Public CbCr has already been implemented for two specific sectors, namely the financial ...
Sameh Kobbi-Fakhfakh, Fatma Driss
doaj   +1 more source

Considerations on the Role of Foreign Banks in the Improvement of Romanian Bank System’s Performance [PDF]

open access: yesTheoretical and Applied Economics, 2008
On the general background of restructuring and privatization processes in Romanian banking system, the presence of foreign capital recorded an increasingly trend after 1996, especially in the form of banks located in Romania.
Daniel Badulescu
doaj   +1 more source

The Accountant as a Means to Corporate Tax Compliance: Evidence from a Randomized Field Experiment in Ecuador

open access: yesLatin American Research Review, 2023
Tax evasion can be considered as a systemic fraud in which different parties such as taxpayers, lawyers, banks, and multinational entities interact. Here, accountants are key agents owing to their legal liability in tax reporting and their knowledge on ...
José Ramírez-Álvarez
doaj   +1 more source

Trends in Banking System Globalization [PDF]

open access: yesTheoretical and Applied Economics, 2006
The research comprises four chapters: internationalization and banking concentration – in the last two decades, banking systems from developed economies undergoing an unprecedented process of transformation: due to the internationalization and to the ...
Emanuela Mihaela Savu
doaj   +1 more source

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