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Linguistic Traits and Human Capital Formation

Galor, Oded; Özak, Ömer; Sarid, Assaf - 2021

This research establishes the influence of linguistic traits on human behavior. Exploiting variations in the languages spoken by children of migrants with identical ancestral countries of origin, the analysis indicates that the presence of periphrastic future tense, and its association with...

Persistent link: https://www.econbiz.de/10013311211

The Global Impact of Brexit Uncertainty

Hassan, Tarek A.; Hollander, Stephan; van Lent, Laurence; … - 2022

We propose a text-based method for measuring and analyzing the international propagation of uncertainty shocks at the firm level. We apply this method to estimate the impact of Brexit-related uncertainty and find widespread reverberations on listed firms in 81 countries. International firms most...

Persistent link: https://www.econbiz.de/10013324715

Money as a Unit of Account

Doepke, Matthias - 2013

We develop a theory that rationalizes the use of a dominant unit of account in an economy. Agents enter into non-contingent contracts with a variety of business partners. Trade unfolds sequentially in credit chains and is subject to random matching. By using a dominant unit of account, agents...

Persistent link: https://www.econbiz.de/10013074294

Signaling and Accounting Information

Myers, Stewart C. - 2006

This paper develops a signaling model in which accounting information improves real investment decisions. Pure cash …' interests. Accounting by prespecified, quot;objectivequot; rules alleviates the underinvestment problem …

Persistent link: https://www.econbiz.de/10012783961

Bank-Tax Conformity for Corporate Income : An Introduction to the Issues

Hanlon, Michelle - 2010

This paper discusses the issues surrounding the proposals to conform financial accounting income and taxable income …. The two incomes diverged in the late 1990s with financial accounting income becoming increasingly greater than taxable … of earnings management for financial accounting and/or the tax sheltering of corporate income. Our paper outlines the …

Persistent link: https://www.econbiz.de/10012762515

Exchange Rate Pass-Through, Currency of Invoicing and Market Share

Devereux, Michael B. - 2015

This paper investigates the impact of market structure on the joint determination of exchange rate pass- through and currency of invoicing in international trade. A novel feature of the study is the focus on market share of firms on both sides of the market—that is, exporting firms and...

Persistent link: https://www.econbiz.de/10013018317

Dodging the Taxman : Firm Misreporting and Limits to Tax Enforcement

Carrillo, Paul E. - 2014

Reducing tax evasion is a key priority for many governments, particularly in developing countries. A growing literature has argued that the ability to verify taxpayer self-reports against reports from third parties is critical for modern tax enforcement and the growth of state capacity. However,...

Persistent link: https://www.econbiz.de/10013044977

Chapter 11

Bebchuk, Lucian A. - 2021

This essay surveys the literature on Chapter 11. I start by discussing the objectives by which the performance of corporate reorganization rules is to be judged and then consider the fundamental problem of valuation that arises in corporate reorganization. I next turn to examine the performance...

Persistent link: https://www.econbiz.de/10013213069

Research in Accounting for Income Taxes

Graham, John R. - 2010

This paper comprehensively reviews Accounting for Income Taxes (AFIT). The first half provides background and a primer …

Persistent link: https://www.econbiz.de/10013148631

Generational Accounts - a Meaningful Alternative to Deficit Accounting

Auerbach, Alan J.; Gokhale, Jagadeesh; Kotlikoff, … - 2022

are projected to pay to the government now and in the future. The generational accounting system represents an alternative …

Persistent link: https://www.econbiz.de/10013323576

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