Results 31 to 40 of about 1,066,745 (255)
Taxing Stock Options: Efficiency, Fairness and Revenue Implications [PDF]
The School of Public Policy Publications, 2015 The federal Liberals and the NDP are right about this much: There is a more sensible way to tax the stock options that are granted as compensation by corporations than the approach the federal government takes now.
Jack M. Mintz, V. Balaji Venkatachalam
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Financial InnovationThis study investigates whether machine learning effectively processes high-dimensional data, a challenging task for traditional predictive models, to optimize portfolio strategies.
Yu Sung Ha +3 more
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STATEMENT OF CASH FLOWS - DYNAMIC IMAGE OF CHANGES IN FINANCIAL POSITION OF AN ECONOMIC ENTITY [PDF]
Risk in Contemporary Economy, 2013 Annual financial statement users want the best possible information about the ability of economic agents to make payments, liquidity needs, as well as for comparing different company’s results, eliminating the impact of using different accounting methods
Mihaela-Cristina Onica
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Management of “Transit” Revenues of the Federal Budget in Russia [PDF]
Финансовый журнал, 2019 The article is dedicated to issues related to management of the so-called transit revenues in modern budgeting in Russia. By “transit” revenues the authors mean the category of non-tax budget revenues which are managed outside of established budgetary ...
Olga V. Bogacheva, Oleg V. Smorodinov
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Business Strategy and the Environment, EarlyView.ABSTRACT Adopting a signaling perspective, this study examines whether corporate green patenting reduces the cost of equity by mitigating information asymmetry in capital markets. Using longitudinal panel data from South Korea, we find that green patenting—encapsulating technological innovation related to energy, environmental protection, and climate ...
Jeongdae Yim, Su‐Yol Lee
wiley +1 more source
Sustainability as a Defensive Strategy: ESG, Risk Exposure, and Returns in US Stocks
Business Strategy and the Environment, EarlyView.ABSTRACT We analyzed the relationship between environmental, social, and governance (ESG) metrics, financial risk, and expected returns in the US stock market, using data from S&P 500 companies over the period from 2007 to 2022 using aggregate ESG scores from Refinitiv (LSEG).
Gabriel da Rosa Janone +2 more
wiley +1 more source
Oil subsidy removal and spillovers between crude oil and stock markets: empirical study from GCC countries [PDF]
Journal of Asian Business and Economic StudiesPurposeThis study examines return spillovers between the Gulf Cooperation Council (GCC) equity markets and key international indices, including Brent crude oil, gold, the US dollar index (DXY), US Treasury bonds (T-bonds) and the CBOE crude oil ...
Abdullah AlGhazali +4 more
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Racial Equity in State Funding for Community Colleges
New Directions for Community Colleges, EarlyView.ABSTRACT States vary significantly in both the amount of funding they allocate to community colleges and the mechanisms they use to distribute these funds (Kelchen et al., 2024; Mullin et al., 2015; State Higher Education Executive Officers, 2025). One major source of variation in state's approaches to funding community colleges is whether and how they
Elizabeth Aritonang, Denisa Gándara
wiley +1 more source
Regulatory Convergence and Divergence in ESG Reporting in the Indo‐Pacific Region
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Environmental, social, and governance (ESG) reporting has evolved significantly globally over the past few decades. Many countries are now signatories to international agreements such as the United Nations Framework Convention on Climate Change (UNFCCC) and the Paris Agreement, with increasing commitments to emissions reduction targets and the
Michele John +6 more
wiley +1 more source
Does more government deficit raise the interest rate? Application of extended loanable funds model to Slovenia [PDF]
Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, 2009 Extending the open-economy loanable funds model, this paper finds that more government deficit as a percentage of GDP does not lead to a higher government bond yield.
Yu Hsing
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