Results 141 to 150 of about 1,066,745 (255)

Brand Capital and Leverage Adjustments

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Using a sample of U.S. firm‐year observations, we document a positive association between brand capital and the speed of leverage adjustment. This relationship is stronger among firms that exhibit greater opacity in their information disclosure, weaker governance, and more rigid financial constraints.
Tongxia Li, Chun Lu, Lei Xu, Bo Yu
wiley   +1 more source

CEO Tenure, CEO Gender Diversity, and the Quality of Carbon Reporting: Empirical Evidence From New Zealand

open access: yesAccounting &Finance, EarlyView.
ABSTRACT The study examines whether and how Chief Executive Officer (CEO) tenure and gender diversity influence the quality of carbon reporting (QCR), an increasingly significant dimension of non‐financial reporting in the era of climate change risk.
Muhammad Nurul Houqe   +2 more
wiley   +1 more source

Persistence of the Positive Impact of Legislative Strategies to Constrain Multinational Corporate Tax Avoidance in Light of the ‘PwC Tax Scandal’

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines the impact of Australia's multinational anti‐avoidance legislation and diverted profits tax on restricting corporate tax avoidance (CTA) among foreign significant global entities (SGEs) operating in Australia, in light of the Price Waterhouse Coopers (PwC) tax scandal.
Mikhail Shashnov   +5 more
wiley   +1 more source

Forecasting the public finances in the Treasury [PDF]

open access: yes
This article describes the methods used by the Treasury and other government departments for making forecasts of the public finances. A highly detailed approach is required because of the Treasury’s budgetary role, but the aggregated results are ...
Tim Pike, David Savage
core  

Finance Education in Australia and New Zealand: A Contemporary Analysis of Undergraduate Finance Programs in Public Universities

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Finance has long been part of Australian and New Zealand tertiary education, although its long‐term presence has been offset by significant changes within the business education landscape. Employing an online content analysis approach, we provide an in‐depth analysis of the various forms of undergraduate finance education currently delivered ...
Scott J. Niblock, Michael B. Charles
wiley   +1 more source

Measuring treasury market liquidity [PDF]

open access: yes
This paper was presented at the conference "Economic Statistics: New Needs for the Twenty-First Century," cosponsored by the Federal Reserve Bank of New York, the Conference on Research in Income and Wealth, and the National Association for Business ...
Michael J. Fleming
core  

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