Narrow search
Showing 1 - 10 of 5,576
Cover Image
CEO narcissism, corporate governance, financial distress, and company size on corporate tax avoidance
Kalbuana, Nawang; Taqi, Muhamad; Uzliawati, Lia; … - In: Cogent Business & Management 10 (2023) 1, pp. 1-22
This research aims to confirm the reliability of agency theory as an approach to explaining the impact of CEO narcissism, corporate governance as represented by boards of size and female directors, financial distress, and company size on corporate tax avoidance. In this quantitative study,...
Persistent link: https://www.econbiz.de/10014527392
Cover Image
Datenlage - Bereich Arbeit - Wirtschaft: Stellungnahme - Fachgespräch des Parlamentarischen Begleitgremiums Covid-19-Pandemie
Stettes, Oliver; Röhl, Klaus-Heiner; Werner, Dirk - 2021
Die Datenlage zur Entwicklung der Verschuldungssituation infolge der Covid-19-Pandemie ist bislang lückenhaft. Die vorliegenden Datenpunkte und weitere Evidenz weisen jedoch trotz des schwerwiegenden Wirtschaftseinbruchs und der Folgen der Lockdowns auf Haushalte und konsumorientierte...
Persistent link: https://www.econbiz.de/10012694887
Cover Image
Corporate insolvencies in times of COVID-19
Dörr, Julian; Licht, Georg; Murmann, Simona - 2021
After the outbreak of the COVID-19 crisis, the number of insolvency filings has reached a record low in 2020. However … sector decreased most substantially. In the third quarter of 2020, we observe increasing insolvency numbers throughout all … firms with at most 10 employees until September 2020 while insolvency declarations among micro firms are rising again in the …
Persistent link: https://www.econbiz.de/10014286945
Cover Image
Domestic and global economic effects of COVID-19 containment measures: How does Russia compare internationally?
Simola, Heli; Solanko, Laura - 2020
Persistent link: https://www.econbiz.de/10013168637
Cover Image
Graphing and measuring Covid's first wave impact on the Bolivian economy
Barja Daza, Gover - 2021
The Bolivian monthly index of economic activity along with ARMA models are used in an attempt to graph and measure the impact of Covid's pandemic on the Bolivian economy. The accumulated difference between the observed and counterfactual values show an overall 12.6% loss of economic activity in...
Persistent link: https://www.econbiz.de/10013205360
Cover Image
The fiscal and welfare effects of policy responses to the Covid-19 school closures
Fuchs-Schündeln, Nicola; Krueger, Dirk; Kurmann, André; … - 2021
Using a structural life-cycle model and data on school visits from Safegraph and school closures from Burbio, we quantify the heterogeneous impact of school closures during the Corona crisis on children affected at different ages and coming from households with different parental...
Persistent link: https://www.econbiz.de/10013359365
Cover Image
Lockdowns and the US unemployment crisis
Dreger, Christian; Gros, Daniel - 2021
We analyse the short-term impact of social distancing measures on the US labour market, using a panel threshold model with high frequency (weekly) data on unemployment across US states. We find that changes in the restrictiveness of mandated social distancing, as measured by the Oxford...
Persistent link: https://www.econbiz.de/10012651496
Cover Image
Behavioral nudges prevent student dropouts in the pandemic
Lichand, Guilherme; Christen, Julien - 2021
School closures in the context of COVID-19 have been shown to magnify that problem, with at least seven million additional dropouts worldwide in 2020. Despite efforts from governments around the world to mitigate learning gaps by the time in-person classes return, interventions to motivate...
Persistent link: https://www.econbiz.de/10012513585
Cover Image
The impact of financial distress on tax avoidance: An empirical analysis of the Vietnamese listed companies
In: Cogent Business & Management 8 (2021) 1, pp. 1-10
This paper examines empirical evidence on the impact of financial distress on tax avoidance of 369 listed companies in Vietnam over the 2008-2020 period. Empirical results show the existence of a positive relationship between financial distress and tax avoidance for survey companies. In...
Persistent link: https://www.econbiz.de/10012657383
Cover Image
A structural model of coronavirus behaviour: What do four waves of Covid tell us?
Meenagh, David; Minford, Patrick - 2022
This paper extends Meenagh and Minford (2021) to the four waves of infection in the UK by end-2021, using the unique newly available sample-based estimates of infections created by the ONS. These allow us to estimate the e§ects on the Covid hospitalisation and fatality rates of vaccination and...
Persistent link: https://www.econbiz.de/10014480726