Results 121 to 130 of about 734 (257)

Dutch dilemma: Housing prices and flood risk exposure

Real Estate Economics, EarlyView.
Abstract This article studies the impact of flood risk exposure on housing prices in a major river delta. Analyzing 1.8 million property transactions from 1998 to 2023 in the Netherlands, we find an average price discount of 1.1%. We observe considerable heterogeneity in price effects driven by exposure intensity, institutional settings that vary ...
Piet Eichholtz, Nils Kok, Philibert Weenink   +2 more
wiley   +1 more source

Fiscal Risk in the Activity of a Company [PDF]

Ovidius University Annals: Economic Sciences Series
Fiscal risk can arise in countries where the government applies a tax system that has only one purpose, to bring revenue to the budget. If a country wants to attract investors from other countries, it must apply a proper tax system, without high taxes,
Mircea-Iosif Rus
doaj  

Of Tax, Crime, and Happiness. An Interdisciplinary Research Review on Social Inequality. [PDF]

Neue Polit Lit, 2022
Pleinen J.
europepmc   +1 more source

Rethinking Toleration: Wesley, Whitefield and Evangelical Collaboration in the Eighteenth Century

Journal for Eighteenth-Century Studies, EarlyView.
Abstract There is a growing body of scholarship on the history of religious toleration; nevertheless, historians have largely treated toleration as a matter of governmental policy and legal principle. This article broadens that account by examining John Wesley and George Whitefield's vision of evangelical unity across denominational lines.
Sarah Irving‐Stonebraker
wiley   +1 more source

The Great Cosmic Silence: What Does the Fermi Paradox Tell About the Future of Humanity?

Global Policy, EarlyView.
ABSTRACT This article examines how institutional time horizons shape the long‐term survival prospects of human technological civilisation. While research on global catastrophic and existential risks has expanded, the temporal structures of political‐economic institutions remain underexamined.
Heikki Patomäki
wiley   +1 more source

The Questioning of Special Items During Conference Calls: High Quality or Highly Questionable? Réexaminer des éléments exceptionnels lors des conférences téléphoniques : une pratique d'excellence ou très contestable?

Contemporary Accounting Research, EarlyView.
ABSTRACT Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items,
Jiajia Fu, Yuan Ji, James Potepa
wiley   +1 more source

The effect of addback statutes on CEO compensation

Accounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.
Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil, Gerald Lobo, Ray Zhang, Weiji Zhang   +3 more
wiley   +1 more source

Profit shifting from Nigeria to Europe: The impact on human rights. [PDF]

PLOS Glob Public Health
Etter-Phoya R, Murray S, Hall S, Masiya M, O'Hare B.   +4 more
europepmc   +1 more source

Measuring the time‐varying market efficiency in the prewar and wartime Japanese stock market, 1924–1943

Asia‐Pacific Economic History Review, Volume 65, Issue 1, Page 131-159, March 2025.
Abstract This study examines the adaptive market hypothesis in the prewar and wartime Japanese stock market using a new market capitalization‐weighted price index. First, we find that the degree of market efficiency varies over time and with major historical events. This implies that the hypothesis is supported in this market.
Kenichi Hirayama, Akihiko Noda
wiley   +1 more source

Gateways, Funnels, and Stackers: How People Hide Property Ownership Through Offshore Structures. [PDF]

Br J Sociol
Surak K, Inkley J.
europepmc   +1 more source