available means to save energy. In installations of street lighting, energy consumption can be reduced by reducing the losses in … the conductors, associated with the efficiency of the equipment, allowing better use of the available energy. The losses …

incentivization of all decisions, including those involving future monetary losses. Our study reveals sign-dependent preferences …

decreases and losses in the earnings during the 2010-2014 period. Design/methodology/approach The analysis is undertaken using … results showed unusually low frequencies of small losses and small declines in earnings and unusually high frequencies of … study presents evidence of possible earnings management activity to avoid reporting losses and earnings decreases during the …

inflexibility to adjust income-shifting strategies within a tax year in response to losses implies that income-shifting incentives …

can employ losses as carry-back in the year before the loss or as carry-forward in the year following the loss. The tax … code does not force a particular loss usage but provides tax units with freedom to allocate the losses between carry …

to operating losses. First, we develop an analytical model that considers how affiliate losses can be adjusted by using … income shifting, multinational firms report lower profits when running profits, and lower losses when running losses … prices and internal capital structure, regardless of making losses. Second, using data on direct transfer payments and …

The 1990-1991 recession has intensified concerns about the consequences of workers' job losses. To estimate the … magnitude and temporal pattern of displaced workers' earnings losses, we exploit an unusual administrative data set that … separate from distressed firms their long-term losses average 25 percent per year. Further, their losses mount even prior to …