Results 201 to 210 of about 623,274 (303)

Fiscal stress as a catalyst for public service provision in China: evidence from the VAT reform. [PDF]

Front Sociol
Cai X, Zhang B, Yang J.
europepmc   +1 more source

The Impact of the 2016 EU Audit Reforms, Oversight, and Corruption on Earnings Management: Evidence From European Banks Using a Dynamic Panel Approach

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou, Epameinondas Katsikas, Dimitrios Koufopoulos, Konstantinos Spanos   +3 more
wiley   +1 more source

Expanding budget space to improve health outcomes in low- and middle-income countries: what role for tax expenditures? [PDF]

Health Policy Plan
Tagem AME, Tapsoba Y, Barroy H.
europepmc   +1 more source

ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang, Xiao Zhang, Michal Wojewodzki, Yuxin Jian, Fadey AbiDaoud   +4 more
wiley   +1 more source

The impact of fiscal pressure on education expenditure: Evidence from China. [PDF]

PLoS One
Yan J, Qin Y, Gong X.
europepmc   +1 more source

Revisiting the Nexus Between Trade Liberalisation and Income Inequality: The Case of Sub‐Saharan African Countries

International Journal of Finance &Economics, EarlyView.
ABSTRACT This paper examines the impact of trade liberalisation on income inequality across 24 Sub‐Saharan African (SSA) countries from 2000 to 2020. Using IV‐Tobit and 2SLS models, we consistently find that greater trade openness significantly exacerbates inequality in the region. Critically, we document an inverted U‐shaped relationship between trade
Guivis Zeufack Nkemgha, Le Roi Nso Fils, Ulrich Kevin Kamwa   +2 more
wiley   +1 more source

The High Cost of American Health Care: Understanding the Deeper Roots of the Crisis. [PDF]

Health Care Anal
Chang CF, Mirvis DM, Mahmood A.
europepmc   +1 more source

Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty

International Journal of Finance &Economics, EarlyView.
ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan, Saqib Aziz, Akanksha Jalan, Fazal Muhammad, Dhoha Trabelsi   +4 more
wiley   +1 more source

The Real Effect of Banking Globalisation on Bank Liquidity Creation in China's Banking Sector: Evidence From the Belt and Road Initiative

International Studies of Economics, EarlyView.
ABSTRACT To explore the real effect of banking globalisation on bank liquidity creation, we investigate plausibly exogenous variations in the expectation of further banking globalisation under the Belt and Road Initiative (BRI), which further opens the gate to foreign investors.
Xuanyi Shi, Wenjun Wu, Yifan Chen, Chunyang Wang   +3 more
wiley   +1 more source

Brazil's health tax at a crossroads: safeguarding the constitutional victory against ultra-processed foods. [PDF]

Lancet Reg Health Am
Neves FS, Mendes LL, Nilson EAF, Castro IRR, Claro RM, Canella DS, Machado ÍE, Carmo ASD, Menezes MC, Malta DC.   +9 more
europepmc   +1 more source