Results 121 to 130 of about 2,510 (282)
"Death and Taxes": Why Financial Compensation for Research Participants is an Economic and Legal Risk. [PDF]
J Law Med Ethics, 2023 Waltz M, Davis AM, Fisher JA.
europepmc +1 more source
Distracted shareholders, information asymmetry, and capital markets: Evidence from the REIT industry
Journal of Financial Research, EarlyView.Abstract We examine the impact of institutional monitoring on capital markets in an asset class with inherently low opportunity for agency risk. Despite the REIT industry's transparency, insufficient institutional oversight can produce adverse market outcomes. To capture shareholder distraction, we adapt the Kempf et al.
Collin Gilstrap +3 more
wiley +1 more source
International Differences in Capital Taxation and Corporate Borrowing Behavior: Evidence from the U.S. Withholding Tax [PDF]
Securities transactions in the U.S. climbed on a net basis from $19 billion in 1983 to $50 billion in 1985. This rise was due almost entirely to an increase in foreign purchases of U.S. securities - largely corporate and government bonds.
Leslie E. Papke
core
Segment information disclosure and trade credit
Journal of Financial Research, EarlyView.Abstract We examine the effect of mandatory segment disclosure on trade credit financing. Segment disclosure reduces the information advantage of suppliers relative to investors in evaluating firm default risk, reducing firms' reliance on trade credit. Exploiting the adoption of SFAS 131 as a shock to segment disclosure, we find that segment disclosure
Obada Almajali, Phil Holmes, Bin Xu
wiley +1 more source
Penerapan Withholding Tax Bagi Pelaku UMKM Pada Online Marketplace (Studi Kasus Qlapa.Com)
, 2017 Transaksi Jual beli pada sektor online khususnya pasar online atau Online Marketplace yang terus meningkat signifikan tidak diikuti dengan perkembangan penerimaan pajak melalui sektor online.
Trisnawati, Arini Suci
core
, 2023 Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance, pemanfaatan tax haven, dan withholding tax terhadap thin capitalization pada perusahaan multinasional yang terdaftar di Bei tahun 2018-2022.
Sevitri Septiani, .
core +1 more source
Towards the EU Capital Market: The Impact of the ‘FASTER’ Directive
Finanse i Prawo FinansoweThe purpose of the article. This article aims to analyse the ‘FASTER’ Directive and to examine the relevance of its measures, as well as the possible consequences of their implementation. Methodology.
Glória Teixeira, Tatiana Santos
doaj +1 more source
EU ETS Market Expectations and Rational Bubbles
Journal of Money, Credit and Banking, EarlyView.Abstract The European Union Emissions Trading System (EU ETS) experienced sharp allowance price increases from 2018 onward, prompting claims that rational bubbles were driving the surge. We reassess this hypothesis using expectations based on futures prices.
CHRISTOPH WEGENER +2 more
wiley +1 more source
No Remedy: Injustice and Constrained Citizenship in Indonesia's Plantation Zone
Journal of Agrarian Change, EarlyView.ABSTRACT This contribution to the special issue examines a constrained version of citizenship in Indonesia's plantation zone. When corporations take hold of village land, residents experience devastating dispossession and a profound sense of injustice, yet they lack effective channels through which to claim rights as citizens or secure remedy from the ...
Tania Murray Li, Pujo Semedi
wiley +1 more source
Tax effects on foreign direct investment-Just a rerouting. [PDF]
World Econ, 2023 Erokhin D.
europepmc +1 more source