Results 91 to 100 of about 713,887 (289)

Inefficient Frontiers: Industry‐Specific Anomalies in Frontier Markets

International 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, Frank Mcgroarty, Sercan Demiralay, Yan Wang   +3 more
wiley   +1 more source

Realistic Representation, Dynamic Evolution and Determinants of Institutional Quality in China

International Studies of Economics, EarlyView.
ABSTRACT The paper delves into the role of institutional quality in bolstering China's economic resilience post‐COVID‐19, CITIC‐Entropy. It divides institutions into basic and changeable categories, establishing an index system via the CITIC‐Entropy TOPSIS model.
Susu Wang, Qidi Zhang, Jing Fang
wiley   +1 more source

Modeling the Nexus Between Climate Risk, Energy Consumption, and Financial Market Performance in Emerging Countries

International Studies of Economics, EarlyView.
Abstract This paper examines the link between climate risk, energy consumption, and financial market performance in a sample of emerging countries over the period 2000–2024. The objective is to model the dynamic interactions between these three dimensions, in order to understand the extent to which energy dependence and exposure to climate risks ...
Abdelkader Mohamed Derbali
wiley   +1 more source

Tax havens and transfer pricing intensity: Evidence from the French CAC-40 listed firms

Cogent Business & Management, 2019
Multinational enterprises (MNEs) may use transfer pricing techniques and policies to reduce their tax base in higher-tax rate jurisdictions by shifting it to lower-tax rate countries or tax havens.
Ronan Merle, Bakr Al-Gamrh, Tanveer Ahsan   +2 more
doaj   +1 more source

Tax haven as a method for tax optimization in holding structures: Tax haven

Scientific Journal of Bielsko-Biala School of Finance and Law
Rapid technological progress and the globalization it has caused have created an excellent environment for business entities, on which they can reach for various legal and economic solutions that will allow them to maximize their profits. Never before in economic history have companies had so many opportunities and tools to operate effectively on every
openaire   +1 more source

U.S. Multinational Corporations’ Initial Income‐Shifting Response to the TCJA

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT I find U.S. multinational corporations (MNCs) responded to the Tax Cuts and Jobs Act (TCJA) of 2017 by increasing income shifted to foreign sources in the first two years following the effective date. Financially constrained MNCs increased income shifting more, while higher operational uncertainty MNCs increased income shifting less than other
Tyler P. Johnson
wiley   +1 more source

The Impact of Tax Avoidance in Romania: Corporate Profit Shifting to Tax Havens [PDF]

Ovidius University Annals: Economic Sciences Series
This study investigates the impact of tax avoidance on Romania's economy, specifically its relationship with GDP, comparing Romania's situation to other EU member states.
Laurentiu-Mihai Tanase, Norina Popovici
doaj  

International Corporate Structuring of Slovak Companies Using Tax Havens

Journal of Competitiveness, 2019
Recently a trend has come about of transferring the registered offices of parent companies or their subsidiaries to jurisdictions often marked as tax havens worldwide. This trend can also be seen in Slovakia. Our main aim is to examine the possible links
Michal Istok, Maria Kanderova, Peter Kristofik, Kamil Scerba   +3 more
doaj   +1 more source

A framework for integrating health‐related social needs education into electronic health record clinical pathways

Journal of Hospital Medicine, EarlyView.
Abstract Health‐related social needs (HRSN) significantly influence patient outcomes, yet they are rarely integrated into point‐of‐care decision‐making. We developed a process to embed HRSN‐informed and HRSN‐targeted care recommendations directly into three electronic health record‐integrated high‐use clinical pathways—cirrhosis, diabetes, and ...
Karthik Warke Rohatgi, Siddhi Nadkarni, Nisarg Shah, Lou Hart, Dan Heacock, Shaili Gupta   +5 more
wiley   +1 more source

Opening the Vaults: The Use of Tax Havens by Europe's Biggest Banks

, 2017
The world of tax havens is a murky place. In Europe, only one sector is required to publicly report its profits and tax on a country-by-country basis - the banking sector, as a result of regulation following the financial crisis.
Manon Aubry, Dauphin, Thomas, Thomas Dauphin, Aubry, Manon   +3 more
core   +1 more source