Results 71 to 80 of about 797,224 (249)

‘Tax Haven’ conditions included in COVID-19 state aid schemes:Can they be tested?

open access: yes, 2021
At the time of writing this article, the globe, including Europe, is in the second wave of the COVID-19 pandemic. People are suffering not only physically, but also mentally because of (partial) lock downs. Health care systems of many countries are under
Kemmeren, Eric, Kemmeren, Eric; id_orcid
core  

Artificial intelligence and liquidation: Reality, destiny and fantasy

open access: yesInternational Insolvency Review, EarlyView.
Abstract Artificial intelligence (AI) is increasingly reshaping the administration of corporate liquidation. Beyond its established role in financial prediction and data analytics, AI is now assisting insolvency practitioners in identifying the onset of financial distress, managing creditor communications, tracing and valuing assets and enhancing ...
Kai Zhang, Jingchen Zhao
wiley   +1 more source

Financial stability consequences of strengthening the legal rights of secured creditors under the EU Preventive Restructuring Directive

open access: yesInternational Insolvency Review, EarlyView.
Abstract A key goal of the Capital Markets Union (CMU) Action Plan is to establish a functioning bond market, offering businesses finance options beyond traditional bank loans and creating a stable source of financing for the real economy across the EU.
Maryam Malakotipour
wiley   +1 more source

FRAUD BETWEEN DEFINITION AND WAYS TO DEFRAUD ILLUSTRATED BY EXAMPLES [PDF]

open access: yesAnnals of the University of Craiova: Economic Sciences Series, 2016
Auditors have a key role in the formulation of an opinion on the effective functioning of management and control systems of the operational programs co-financed by ESIF.
Ionut Spatarelu   +1 more
doaj  

An Investigation of the Relationship Between Central Bank Unconventional Monetary Policy and Bitcoin Activity

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This article investigates whether the unconventional monetary policy (UMP) measures pursued by the Federal Reserve, the Bank of England, the Bank of Japan, and the European Central Bank since the Global Financial Crisis (GFC) are associated with an appetite for cryptocurrency.
Niamh Wylie, Martha O'Hagan‐Luff
wiley   +1 more source

Environmental Resources Inventory, Borough of Fair Haven

open access: yes, 1991
This inventory provides information about Fair Haven's natural resources and special features. It is meant to serve citizens and professional workers who have need for information about the environment of Fair Haven.

core   +1 more source

The Relationship Among Climate Policy Uncertainty and Energy Markets: Fossil Versus Renewable and Low‐Carbon Assets

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This paper investigates the intricate relationship between climate policy uncertainty (CPU) and energy market dynamics, focusing on fossil‐based and renewable/low‐carbon energy assets. Utilising a comprehensive dataset spanning from April 1987 to December 2023, comprising monthly observations of CPU, stock market returns, spot oil prices and ...
Dimitrios Asteriou, Anastasia Dimiski
wiley   +1 more source

THE SUCCESS OF COMPANIES OPERATING IN THE AREA OF TAX HAVENS [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015
What is an offshore company? It is a company operating outside the country in which it was established. What is a tax haven? It is a country or jurisdiction where companies have tax advantages usually zero tax.
ENEA CONSTANTIN, ENEA CONSTANTA
doaj  

Inefficient Frontiers: Industry‐Specific Anomalies in Frontier Markets

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT In this study we identify low‐risk anomalies affiliated with industry in frontier markets, offering valuable insights for fund managers and investors managing an internationally diversified portfolio. Utilising a two‐beta model—incorporating both market and industry betas—we reveal a distinct low‐beta anomaly with a monthly magnitude of 2.13 ...
Alya Hourani   +3 more
wiley   +1 more source

Apakah Kualitas Audit Memperlemah Multinasionalitas dan Suaka Pajak dengan Penghindaran Pajak?

open access: yesJurnal Akademi Akuntansi
Purpose: This research aims to analyze the impact of multinationality and tax havens, with audit quality serving as a moderating variable. Methodology/approach: The population of this study consists of companies listed on the IDX80 index.
Benita Minggus Igakartika   +2 more
doaj   +1 more source

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