Results 91 to 100 of about 58,685 (282)

Consequence of loan loss provisions on earnings management behaviour: A study on the best African commercial banks

South African Journal of Business Management, 2017
This study aimed at analysing the relationship between loan loss provision (LLP) and earnings management in the African commercial banks. The study selected the 11 banks among the 32 best commercial banks as identified by the Global Finance Magazine in ...
T. S. Desta
doaj   +1 more source

Talent Management in SMEs: Unraveling the Role of Contextual Factors

Human Resource Development Quarterly, EarlyView.
ABSTRACT Employing a multiple case study analysis, this paper explores the contextual factors—internal, external, and relational—that affect small and medium‐sized enterprises (SMEs) in designing their approaches to talent management (TM). Results underscore the significance of two prominent internal variables—namely, organizational size and ownership ...
Franca Cantoni, Caterina Muzzi, Martina Gianecchini   +2 more
wiley   +1 more source

Tax Smoothing in a Financially Repressed Economy: Evidence From India

IMF Working Papers, 1998
India has a long history of running fiscal deficits. Two broad considerations motivate a government to run a deficit: tax smoothing and tax tilting. This paper tests a version of Barro’s tax-smoothing model, using Indian data for the period 1951-52 to 1996-97.
Paul Cashin, Nilss Olekalns, Ratna Sahay
openaire   +2 more sources

Optimal Seigniorage in Developing Countries: An Empirical Investigation [PDF]

This paper investigates the predictions of the theory of optimal seigniorage in developing countries over the period 1970-1999. The tax smoothing hypothesis, tested on forty selected developing countries, is rejected.
Tahsin SAADI SEDIK
core  

Epidemiological evidence for the role of puberty and immune senescence in Hodgkin lymphoma aetiology from 1992 Danish cases

International Journal of Cancer, EarlyView.
What's New? The understanding of the epidemiological and clinical distinctions between Epstein–Barr virus (EBV)‐positive and EBV‐negative classic Hodgkin lymphoma remains incomplete. Here, the authors generated unique sets of population‐based sex‐ and age‐specific incidence rates of classic Hodgkin lymphoma in Denmark stratified by histological subtype
Klaus Rostgaard, Stephen Hamilton‐Dutoit, Kristina L. Lauridsen, Lisa Ottander, Trine L. Plesner, Peter Hollander, Peter Brown, Lene Sjö, Christoffer Johansen, Peter Kamper, Estrid Høgdall, Francesco d'Amore, Lena Specht, Ruth F. Jarrett, James D. McKay, Martin Hutchings, Lisa L. Hjalgrim, Ingrid Glimelius, Henrik Hjalgrim   +18 more
wiley   +1 more source

DEATH (MACHINES) AND TAXES [PDF]

In the defense policy literature, it is widely believed that there is a pronounced bias towards the procurement of a less than optimal number of excessively sophisticated weapons. In this paper, we consider the possibility that this perceived bias is the
Lipow, Jonathan, Plessner, Yakir
core   +1 more source

Cancer pattern in Bhutan (2014–2022): Findings from population‐based cancer registry—A pathway to monitor cancer control activities

International Journal of Cancer, EarlyView.
What's New? The establishment in 2014 of the population‐based cancer registry (PBCR) of Bhutan created new opportunities for understanding national cancer trends, which previously were anticipated from data in neighbouring countries. This study presents the first nine‐year summary of cancer patterns in Bhutan, derived from PBCR data. From 2014 to 2022,
Phub Tshering, Ugyen Tshomo, Meera Chetri, Sumitra Suberi, Yangdon Yangdon, Laigden Dzed, Tshewang Lhadon, Sonali Bagal, Sharyu Mhamane, Atul Budukh   +9 more
wiley   +1 more source

Evaluating the Influence of Taxation Levels on the Degree of Economic Freedom of Countries

Journal of Economy Culture and Society
The current phase of global economic growth is witnessing a convergence of interests among macro-level entities such as home countries, host countries, and third countries, associated with income and profit receipt.
Yaroslava Hlushchenko, Natalya Chernenko, Olena Korohodova, Tetiana Moıseıenko, Kateryna Moskvychova   +4 more
doaj   +1 more source

Earnings Quality and ESG Performance in Energy and Utilities: What Really Matters?

International Journal of Finance &Economics, EarlyView.
ABSTRACT The paper investigates the controversial relationship between firms' earnings quality and environmental, social and governance (ESG) performance, focusing on the energy and utility sectors given their significant regulatory pressures, environmental impact, and capital‐intensive nature, which render ESG performance particularly important for ...
Antonios Persakis, Athanasios P. Fassas, Dionisis Philippas   +2 more
wiley   +1 more source

Alternative Price Dynamics and Valuation of Flexible Strategies

International Journal of Finance &Economics, EarlyView.
ABSTRACT In this article, we study the optimal operational strategy of production projects. We investigate different underlying price models and determine the optimal barriers of transition to suspension, recovery, or irreversible abandonment of productive activity.
Cristina Bertolosi, Gianluca Fusai, Ioannis Kyriakou   +2 more
wiley   +1 more source