Results 101 to 110 of about 58,685 (282)
ASSESSING FISCAL SUSTAINABILITY OF GOVERNMENT IN IRAN [PDF]
فصلنامه پژوهشهای اقتصادی ایران, 2010 This paper investigates the sustainability of fiscal process in Iran. For fiscal process to be sustainable, government's intertemporal budget constraint should be satisfied.
Reza Mosavi Mohseni, Hamed Taheri
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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 +3 more
wiley +1 more source
Benefit Jurnal Manajemen dan Bisnis, 2008 This research is designed to examine the income smoothing in Indonesia. Income smoothing can be defined as a means used by management to diminish the variability of stream of reported income numbers relative to some perceived target stream by the ...
Zulfa Irawati, Anugerah Maya A
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Tax Smoothing versus Tax Shifting
, 2002 Household-specific growth rates of the tax base imply that the timing of tax collections determines the distribution of tax burdens and wealth across households. Changes in financial policy do not only shift taxes across generations, but also within cohorts.
openaire +1 more source
Average tax rate cyclicality in OECD countries: A test of three fiscal policy theories [PDF]
This paper investigates the cyclical properties of the average effective tax rate in 26 OECD countries over 1965-2003 in order to test the validity of three theories of fiscal policy: (i) the standard Keynesian theory which recommends that tax policy ...
Furceri, Davide, Karras, Georgios
core +1 more source
International Journal of Finance &Economics, EarlyView.ABSTRACT This paper examines the impact of regulatory controls on Bitcoin's excess returns and volatility. The paper innovates by proxying changes in the regulatory environment using global Google search volume intensity data. The generated regulatory indices accurately identify episodes of regulatory tightening within cryptocurrency markets.
Robert Mullings
wiley +1 more source
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 +2 more
wiley +1 more source
Consumer Response to Cigarette Excise Tax Changes [PDF]
We use a rich dataset of weekly cigarette sales to examine how consumers adapt their behavior before and after excise tax increases--whether by reducing demand, stockpiling, traveling to low-tax jurisdictions, or substituting towards lower-cost brands ...
Chiou, Lesley, Muehlegger, Eric
core +1 more source
International Studies of Economics, EarlyView.ABSTRACT This paper aimed to comparatively examine the function of three risk‐coping strategies, namely savings, borrowings, and work‐hour adjustments, during two major economic crises in Thailand. Using the Socioeconomic Survey (SES) collected by the National Statistical Office (NSO) in Thailand, we examined data from the 1998 financial crisis and the
Aeggarchat Sirisankanan, Papar Kananurak
wiley +1 more source
California Agriculture, 1972 Cattle feeding for income tax deferral has resulted in many nonfarm investors providing substantial capital for cattle feeding in California. This recent growth in outside financing, accomplished mainly through limited-partnership arrangements, has ...
J Youde, H Carman
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