Results 151 to 160 of about 24,793 (311)

Empowering Women to Lead Cybersecurity: The Effect of Female Executives on Disclosure Sentiment

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates the impact of gender diversity (i.e., the presence of female executives on corporate boards) on the sentiment of cybersecurity information disclosure, including its likelihood, magnitude, and tone. We develop a unique dataset providing an extensive view of the development and evolution of cybersecurity‐related ...
Marwa Elnahass   +2 more
wiley   +1 more source

Environmental Tax Reform and the "Double Dividend" Hypothesis in a Small Open Economy. [PDF]

open access: yesInt J Environ Res Public Health, 2019
Zhou Z, Zhang W, Pan X, Hu J, Pu G.
europepmc   +1 more source

Fiscal Rules, Independent Fiscal Institutions and Sovereign Risk: Evidence From the European Union

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This paper examines the effects of fiscal rules (FRs) and independent fiscal institutions (IFIs) on sovereign risk. To address potential endogeneity issues, we employ the System Generalised Method of Moments (GMM) estimator in an analysis comprising 24 European Union member states throughout the 2007–2019 period.
Bogdan Căpraru   +2 more
wiley   +1 more source

The Impact of Say‐On‐Pay on Firm Efficiency in Anglo‐Saxon Economies—Do CEO Personal Traits and CG Mechanisms Matter?

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT In this study, we explore how the personal traits of CEOs and corporate governance mechanisms moderate the link between say‐on‐pay (SOP) votes and various aspects of firm efficiency. Our sample consists of 1931 firms listed in four Anglo‐Saxon economies (i.e., USA, UK, Canada and Australia) during a period of notable regulatory changes.
Essam Joura   +3 more
wiley   +1 more source

Personal Income Tax Policy Analysis: Albania vs. United States

open access: yesInternational Journal of Economics and Financial Issues, 2012
Personal income tax has become an important part of the Albania’s revenue system. Revenue from personal income tax was more than 27.9 billion ALL for the year of 2011 which makes up a 3% increase when compared to the previous year.
Agim Binaj, Ilir Binaj, Irini Limaj
doaj  

Effects of Financial Development on Investments: New Evidence Considering Different Aspects of Financial Development

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This paper provides new evidence and insights about the finance‐investment nexus by assessing and comparing the impacts of different aspects of financial development on investment. The study uses data for 88 countries from 1996 to 2019, and the estimates are based on dynamic panel data methodology.
Gabriel Caldas Montes   +1 more
wiley   +1 more source

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