Profit shifting activities of multinational enterprises (MNEs) result in base erosion in high-tax countries. Tax-motivated profit shifting may distort real investments of MNEs and encourage economies to engage in tax competition. To address the loss of tax revenues in high-tax jurisdictions, the...

The study aims to investigate the change in the habits of Super Market consumers regarding the realization of purchases from a distance, after the announcement of the measures for the protection of the citizens from the Coronavirus disease (COVID-19). Specifically, the article examines the...

This is the first study which tests empirically to which extent the quality and the spread of consumer and small business loans are responsible for the increases or decreases in branch accounting performance, measured by the Residual Income (RI) performance indicator, over time. Moreover, given...

The aim of this paper is to present a framework to bank valuation based on two generally acceptable valuation models that are not specific to banks: the model of discounted Equity Cash Flow to Equity (ECF) and the model of discounted Residual Income (RI). As emphasized by Koller, Goedhart and...