Results 91 to 100 of about 31,935 (228)
A review of the rationales for corporate risk management: fashion or the need? [PDF]
This paper presents the extensive literature survey based both on theoretical rationales for hedging as well as the empirical evidence that support the implications of the theory regarding the arguments for the corporate risk management relevance and its
Danijela Miloš +2 more
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Journal of Agricultural Economics, EarlyView.ABSTRACT Most research questions in agricultural and applied economics are causal in nature: they study how changes in one or more variables (such as policies, prices or weather) affect one or more other variables (e.g., income, crop yields or pollution).
Arne Henningsen +6 more
wiley +1 more source
Debt and deficit fluctuations and the structure of bond markets [PDF]
This paper tests for the market environment within which US fiscal policy operates, that is we test for the incompleteness of the US government bond market.
Albert Marcet, Andrew Scott
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Coresidence: How parental characteristics matter
Real Estate Economics, EarlyView.Abstract Coresidence in the parental home is known to depend on young adult characteristics and market conditions, but there is more limited knowledge on whether or how parental characteristics matter. We model the coresidence outcome as a multigenerational joint optimization decision and use Panel Study of Income Dynamics data to examine the ...
Arthur Acolin +2 more
wiley +1 more source
Saving, investment, government finance and the current account: The Dutch experience [PDF]
Economic Policy;Current ...
Keuzenkamp, H.A., Ploeg, F. van der
core +1 more source
Accounting Perspectives, EarlyView.ABSTRACT This study helps reimagine the future of work in public accounting by identifying the drivers, processes, and outcomes of telework in public practice based on accountants' experiences during and after the COVID‐19 pandemic. We interviewed 21 public accountants and conducted a thematic analysis, using Campbell and McDonald's Systems‐based ...
Ryan Ferguson, Camillo Lento, Naqi Sayed
wiley +1 more source
Inflation Targeting and Nonlinear Policy Rules: The Case of Asymmetric Preferences (new title: The Fed's monetary policy rule and U.S. inflation: The case of asymmetric preferences) [PDF]
This paper investigates the empirical relevance of a new framework for monetary policy analysis in which the decision-makers are allowed to weight differently positive and negative deviations of inflation and output from the target values.
Paolo Surico
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Accounting Perspectives, EarlyView.ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri +2 more
wiley +1 more source
Impact of management's irrational expectations on corporate tax avoidance: A mediating effect based on level of risk-taking. [PDF]
Front Psychol, 2022 Li L, Wu Q.
europepmc +1 more source
Revenue Elasticity of the Main federal Taxes in Mexico [PDF]
An inelastic tax system increases the uncertainty associated with tax revenue collection. This results in continuous short-term adjustments to maintain the stability of tax collection.
Daniel Ventosa-Santaulària +1 more
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