Showing 1 - 10 of 1,139
Simulated marginal tax rates involve complex calculations of simulating future (uncertain) incomes and mimicking corporate tax code. This paper develops two algorithms to calculate simulated marginal tax rate. The codes have been developed to forecast future taxable income of Indian companies...
Persistent link: https://www.econbiz.de/10011112364
This article presents a method for valuing software based on the income that use of that software is expected to generate in the future. Well-known principles of intellectual property (IP) valuation, sales expectations, discounting to present value, and the like, are applied, always focusing on...
Persistent link: https://www.econbiz.de/10009643200
In this study we investigated government hand in the Global Financial Crisis. Before, during and after crisis government attempted to solve and avoid the turmoil. But did he succeed? Beginning with low interest rates set by FED, US government political pressures to enable more Americans to buy...
Persistent link: https://www.econbiz.de/10011109006
This paper provides a comprehensive overview of corporate governance (CG) developments in Greece and has two objectives: to enrich the debate in this area and to contribute to the increasing literature by presenting the main aspects of the Greek CG framework; and to place the current CG...
Persistent link: https://www.econbiz.de/10011110429
This paper analyses a longitudinal dataset on legal protection of shareholders over a 36 year period, 1970-2005 for four advanced countries, UK, France, Germany and the US. It examines two aspects of the legal origin hypothesis - whether shareholder protection is higher in the common law...
Persistent link: https://www.econbiz.de/10011258064
Research Question/Issue: The post-Apartheid South African (SA) corporate governance (CG) model is a unique hybridisation of the traditional Anglo-American and Continental European-Asian CG models, distinctively requiring firms to explicitly comply with a number of affirmative action and...
Persistent link: https://www.econbiz.de/10011258442
Insurance Industry is going through a very important stage of its transformation - the transition from the classical system of management into a risk-based management. These changes were launched in Europe by international organizations which deal with the development of the necessary...
Persistent link: https://www.econbiz.de/10008728065
The use of equity derivatives to conceal economic ownership of shares (“hidden ownership”) is increasingly drawing attention from the financial community, as is the exercise of voting power without corresponding economic interest (“empty voting”). Market participants and commentators...
Persistent link: https://www.econbiz.de/10005000662
The economic structure in the cooperative societies they are the economic aspects and financiers regulated by the cooperative laws. There are economic aspects that remain affected by the cooperative principles: structural (they concern the financial structure) and functional (they concern the...
Persistent link: https://www.econbiz.de/10005621379
The use of equity derivatives to conceal economic ownership of shares (“hidden ownership”) is increasingly drawing attention from the financial community, as is the exercise of voting power without corresponding economic interest (“empty voting”). Market participants and commentators...
Persistent link: https://www.econbiz.de/10005621423