Results 161 to 170 of about 1,437,626 (324)

Risk premia reconsidered: Illiquidity and selection bias for stocks and corporate bonds in the pre‐First World War period

The Economic History Review, EarlyView.
Abstract Financial history is plagued by a visibility trap. Using the Brussels Stock Exchange (1850–1913), we demonstrate that asset illiquidity introduced selection bias, which systematically inflated historical risk premia. Applying a latent return model, we argue that correcting for this illiquidity decreases the equity and corporate bond risk ...
Justin Case, Eline Poelmans, Gertjan Verdickt   +2 more
wiley   +1 more source

Free to choose: Bank capital in Britain, 1878–1939

The Economic History Review, EarlyView.
Abstract Government regulation of the banking sector is pervasive, making it difficult to empirically analyse when banks would voluntarily choose to issue equity if there were no minimum requirements on capital adequacy. A unique historical setting occurred in the late nineteenth‐century United Kingdom when joint‐stock banks were free to choose their ...
Gareth Campbell, Lyndon Moore, John D. Turner   +2 more
wiley   +1 more source

Understanding organizational–professional conflict: The effects of organizational controls and professional field strength

European Management Review, EarlyView.
Abstract Organizational–professional conflict (OPC) occurs when organizations encourage professionals such as doctors, accountants, and lawyers to behave in ways that are not consistent with their professional norms. This may lead to unethical behavior, while it also reduces job satisfaction and increases turnover intentions.
Sander van Triest, Helena Kloosterman, Christopher Williams   +2 more
wiley   +1 more source

Payment integrity in government programs: Takeaways from incorporating the behavioral sciences in US federal evaluations. [PDF]

Proc Natl Acad Sci U S A
Duru M, Hoover H, Kappes HB, Schwegman D, Seim B, Toma M, Turner MC.   +6 more
europepmc   +1 more source

Legacies and successions tax law Law pamphlets

, 1919
Inheritance Tax Commission. -- Legacies And Successions Tax Law. -- General Suggestions. -- I. Chapter 248, Laws Of 1909. -- Tax liability continues notwithstanding repeal of the chapter.
Inheritance Tax Commission
core  

Social Justice as a Catalyst for Ecumenical Engagement

The Ecumenical Review, EarlyView.
Abstract This article provides a comprehensive overview of the historical formation of the Federal Council of Churches of Christ in America (FCC), examining the social and political context in the United States that shaped its adoption of ecumenical practices focused on social justice.
Geneva Blackmer
wiley   +1 more source

Minimizing unnecessary tax audits using multi-objective hyperparameter tuning of XGBoost with focal loss. [PDF]

Front Artif Intell
Malashin IP, Masich IS, Tynchenko VS, Gantimurov AP, Nelyub VA, Borodulin AS.   +5 more
europepmc   +1 more source

Corporate Tax Evasion with Agency Costs [PDF]

This paper examines corporate tax evasion in the context of the contractual relationship between the shareholders of a firm and a tax manager who possesses private information regarding the extent of legally permissible reductions in taxable income, and ...
Keith J. Crocker, Joel Slemrod
core  

Relational and Contractual Governance in Auditor–Client Relationships: Effects on Value‐Added Auditing

International Journal of Auditing, EarlyView.
ABSTRACT Prior research examining value‐added auditing in auditor–client relationships is primarily based on the auditor's perspective. We extend this line of research by examining how governance patterns and clients' perceived risk of material misstatement and cognitive conflict are associated with the provision of value‐added audit services.
Ranjith Appuhami, Jing Jia, Zhongtian Li
wiley   +1 more source

Cross-model evaluation of phishing detectors against LLM-generated emails. [PDF]

Front Big Data
Gutierrez R, Villegas-Ch W, Govea J.
europepmc   +1 more source