Results 111 to 120 of about 58,925 (299)

Why Do Hedgers Hedge? The Role of Ambiguity

open access: yesJournal of Futures Markets, EarlyView.
ABSTRACT This paper investigates whether ambiguity influences hedging behavior in commodity futures markets. Using high‐frequency crude oil futures data, distinct measures of risk and ambiguity are linked to weekly hedging positions from the Commodity Futures Trading Commission (CFTC).
Fiona Höllmann
wiley   +1 more source

Multifactorial Screening for Fine‐Scale Selection of CCS Industrial Clusters and Hubs in Brazil

open access: yesGreenhouse Gases: Science and Technology, EarlyView.
ABSTRACT As Brazil moves toward implementing its decarbonization commitments, carbon capture and storage (CCS) hubs are emerging as a key pathway for large‐scale CO2 abatement in hard‐to‐abate sectors. This paper presents a multifactorial, data‐driven framework to screen and prioritize potential CCS industrial clusters and hubs across Brazilian regions,
Gustavo P. Oliveira   +5 more
wiley   +1 more source

Consumer Response to Cigarette Excise Tax Changes [PDF]

open access: yes
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

Talent Management in SMEs: Unraveling the Role of Contextual Factors

open access: yesHuman 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   +2 more
wiley   +1 more source

Tax-induced cattle feeding

open access: yesCalifornia 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
doaj  

Alternative Price Dynamics and Valuation of Flexible Strategies

open access: yesInternational 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   +2 more
wiley   +1 more source

Financial Regulation in the Leading Economic Theories of XX-XXI Centuries [PDF]

open access: yesProblemi Ekonomiki, 2018
The aim of the article is to determine the place of the state financial regulation in the postulates of the basic economic theories of XX-XXI centuries. There carried out an analysis, systematization and generalization of scientific works of outstanding ...
Tomniuk Tetiana L.
doaj  

Optimal taxation and budget deficits: Evidence for the EU's New Member States [PDF]

open access: yes
The tax smoothing hypothesis (TSH) is tested for the New Member States of the European Union. Our results show that the TSH holds for five countries, the introduction of the Maastricht 3%-deficit rule, however, had very little effect with regard to the ...
Gerhard Reitschuler
core  

Ageing and the current account; simulations for the Netherlands [PDF]

open access: yes, 2003
The ageing baby-boom generations in the OECD economies will have an impact on the global supply and demand of capital over the next decades. The size and direction of this impact have been the subject of much research, which we survey.
Bettendorf, L.J.H. (Leon), Knaap, T.
core  

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

open access: yesInternational 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

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