Results 121 to 130 of about 31,009 (233)

Economic policy uncertainty and international corporate leasing

open access: yesJournal of Financial Research, EarlyView.
Abstract We examine the effect of economic policy uncertainty (EPU) on the corporate lease decision using an international sample of 19 countries. The use of operating leases increases when EPU is heightened. The documented leasing increase is more pronounced for financially constrained firms, firms facing greater operating volatility, or those that ...
Goutham Abotula   +2 more
wiley   +1 more source

Strategic adjustment of capital structure: Evidence from firms newly added to the S&P 500 index

open access: yesJournal of Financial Research, EarlyView.
Abstract We examine the capital structure of firms that are newly added to the S&P 500 index. The leverage ratio gradually decreases during the two‐year pre‐addition period and then increases during the two‐year post‐addition period, resulting in a U‐shaped trend.
Eunpyo Hong, Min Hwang, Jiyoon Lee
wiley   +1 more source

Neurophysiological Methods in Accounting and Finance

open access: yesJournal of International Financial Management &Accounting, EarlyView.
ABSTRACT Recent advances in neuroscience have made neurophysiological methods increasingly accessible, creating a timely opportunity to rethink how accounting and financial decisions are studied. Yet accounting and finance research has been slow to exploit its full potential.
Gaia Bassani, Silvio Vismara
wiley   +1 more source

Tariffs and Foreign Direct Investment in a Dynamic North–South Model

open access: yesJournal of Money, Credit and Banking, EarlyView.
Abstract This paper examines how import tariffs by a developed country (the North) and a developing country (the South) affect innovation and foreign direct investment (FDI) using a quality ladder model. We show that a Northern import tariff raises the relative wage of Northern labor, but impedes innovation and FDI. This may worsen Northern welfare. By
TATSURO IWAISAKO, HITOSHI TANAKA
wiley   +1 more source

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