Economic policy uncertainty and international corporate leasing
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
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
Is the market biased in M&A, dividend payment, and share repurchase events? [PDF]
Quang LT.
europepmc +1 more source
Does efficiency influence firm investment size? Evidence from Ghana. [PDF]
Amoah B.
europepmc +1 more source
Neurophysiological Methods in Accounting and Finance
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
The power of ESG in shaping dividend policy: Illuminating the role of financial sustainability in an emerging market. [PDF]
Almulhim AA +4 more
europepmc +1 more source
How do economic capital, digital technology, and spatial structure drive health performance in the digital age? -An fsQCA study on provincial-level health resource utilization efficiency in China based on the TOE framework. [PDF]
Diao R.
europepmc +1 more source
Experiences of mothers and health workers with MomCare and SafeCare bundles in Kenya and Tanzania: A qualitative evaluation. [PDF]
Izudi J +3 more
europepmc +1 more source
The Corporate Interest Deduction: A Policy Evaluation [PDF]
Warren, Alvin C., Jr.
core +2 more sources
Tariffs and Foreign Direct Investment in a Dynamic North–South Model
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

