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Global Evidence on Profit Shifting Within Firms and Across Time
Delis, Fotis; Delēs, Manthos D.; Laeven, Luc; Ongena, … - 2022
We provide the first global estimates of profit shifting at the subsidiary-year level. Employing nonparametric … estimation techniques within a mainstay model of profit shifting, we examine the subsidiary-year responses of earnings to the … evidence from specific cases. We find that profit shifting decreased over this period in advanced economies but increased in …
Persistent link: https://www.econbiz.de/10014238187
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Global evidence on profit shifting : the role of intangible assets
Delis, Fotis; Delēs, Manthos D.; Laeven, Luc; Ongena, … - 2021
Persistent link: https://www.econbiz.de/10012663362
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Adapting Lending Policies When Negative Interest Rates Hit Banks’ Profits
Arce, Oscar - 2019
What is the impact of negative interest rates on bank lending and risk-taking? To answer this question we study the changes in lending policies using the Euro area Bank Lending Survey and the Spanish Credit Register. Banks whose net interest income is adversely affected by negative rates are...
Persistent link: https://www.econbiz.de/10012899513
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Do banks engage in earnings management? : the role of dividends and institutional factors
Haq, Mamiza; Ongena, Steven; Pu, Juying; Tan, Eric K. M. - 2023
Persistent link: https://www.econbiz.de/10014480337
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Currency denomination of bank loans : evidence from small firms in transition countries
Brown, Martin (contributor); Ongena, Steven (contributor);  … - 2008
Persistent link: https://www.econbiz.de/10003730550
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The impact of technology and regulation on the geographical scope of banking
Degryse, Hans; Ongena, Steven - In: Oxford review of economic policy 20 (2004) 4, pp. 571-590
Persistent link: https://www.econbiz.de/10002504660
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Foreign currency borrowing by small firms
Brown, Martin; Ongena, Steven; Yeşin, Pınar - 2009
Persistent link: https://www.econbiz.de/10003852662
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Foreign currency loans : demand or supply driven?
Brown, Martin; Kirschenmann, Karolin; Ongena, Steven - 2009
Persistent link: https://www.econbiz.de/10003884428
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Foreign currency borrowing by small firms
Brown, Martin; Ongena, Steven; Yeşin, Pınar - 2009
Persistent link: https://www.econbiz.de/10003911865
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Foreign currency loans : demand or supply driven?
Brown, Martin; Kirschenmann, Karolin; Ongena, Steven - 2010
Persistent link: https://www.econbiz.de/10008903027