Valuing the Reload Features of Executive Stock Options [PDF]
Under Statement of Financial Accounting Standards No. 123, the grant date value of executive stock options excludes the value of any reload feature because, at the time of writing the standard in 1995, the Financial Accounting Standards Board believed it
Jane Saly +2 more
core
Optimal Policies for Payment of Dividends through a Fixed Barrier at Discrete Time
Proceedings of the 6th International Conference on Operations Research and Enterprise Systems, 2017 Raúl Montes-de-Oca +3 more
openaire +1 more source
Dynamics of High‐Growth Young Firms and the Role of Venture Capitalists
International Economic Review, EarlyView.ABSTRACT Motivated by the substantial growth and upfront investments of venture capital (VC)‐backed firms observed in administrative US Census data, this study develops a life‐cycle firm dynamics model. In the model, startups choose the source of financing from VC, angel investors, or banks, depending on their growth potential, and invest in innovation.
Yoshiki Ando
wiley +1 more source
Impact of corporate governance and CEO remuneration on bank capitalization strategies and payout decision in income shocks period. [PDF]
Front Psychol, 2022 Xiang H +4 more
europepmc +1 more source
Accounting for the Evolution of China's Production and Trade Patterns
International Economic Review, EarlyView.ABSTRACT We study the evolution of China's production and trade patterns during its integration into the global economy. Using firm‐level microdata, we document how production and exports shifted across industries and within industries across firms.
Hanwei Huang, Jiandong Ju, Vivian Z. Yue
wiley +1 more source
Infectious diseases, dividend policy, and independent directors: Evidence from textual analysis. [PDF]
PLoS One, 2023 Ungpakorn S +3 more
europepmc +1 more source
Group Taxation, Asymmetric Taxation and Cross-Border Investment Incentives in Austria [PDF]
In 2005, Austria modified its group taxation regime and now provides an option for cross-border loss-offset. We analyse the combined impact of Austria's new group taxation and loss-offset limitations on cross-border investment decisions of domestic ...
Corinna Treisch, Rainer Niemann
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The Interaction Between Credit and Labor Market Frictions
International Economic Review, EarlyView.ABSTRACT I study a novel two‐way feedback between credit and labor market frictions. Running from credit to labor markets, amplitude in capital demand caused by collateral constraints spills over onto labor demand due to the complementarity of capital and labor; and, furthermore, credit frictions raise effective financial hiring costs, prompting firms ...
Yulia Moiseeva
wiley +1 more source
How Does Progressivity Affect the Tax Cut Multiplier?
International Economic Review, EarlyView.ABSTRACT How does the targeting of personal income tax cuts affect the output multiplier? This paper provides quantitative evidence using a heterogeneous‐agent New‐Keynesian model calibrated to match US distributions of income, wealth, marginal tax rates, and marginal propensities to consume.
Christian Gillitzer
wiley +1 more source
The Dividend Politics of Romanian Enterprises [PDF]
The dividend politics – a managerial option of any entity between partial reinvestment and total re-investment of the net profit and/or total or partial distribution of this one in the form of dividends.
Cristina-Alina VERISAN +1 more
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