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Harmonization of international taxation: the case of interlisted stocks
Graham, Steven; Pirie, Wendy L. - In: Managerial Finance 29 (2003) 1, pp. 33-54
The fact that stocks going ex‐dividend decline in price by less than the dividend amount is theoretically attributed to the differential taxation of dividend and capital gains or the differential taxation of investor groups. NYSE, Amex and Toronto Stock Exchange listed stocks, and stocks...
Persistent link: https://www.econbiz.de/10014939660
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A global perspective on the use of derivatives for corporate risk management decisions
Jalilvand, Abolhassan; Switzer, Jeannette; Tang, Caroline - In: Managerial Finance 26 (2000) 3, pp. 29-38
strategic plans. Finds that Canada uses derivatives more than Europe or the USA; that most Canadian and European treasuries …
Persistent link: https://www.econbiz.de/10014939493
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A re‐examination of reconciling items between Canadian and United States GAAP
Bandyopadhyay, S.P.; Hilton, A.S.; Richardson, G.D. - In: Managerial Finance 28 (2002) 3, pp. 37-56
Explains that Canada is currently deciding whether to harmonize with US or international accounting standards and whether to allow Canadian SEC registrants to file their financial statements using US standards, outlines previous research on the information content of US/Canadian differences and...
Persistent link: https://www.econbiz.de/10014939609
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Validity of the short‐ and long‐run Fisher relationships: an empirical analysis
Shrestha, Keshab; Chen, Sheng‐Syan - In: Managerial Finance 24 (1998) 8, pp. 64-76
short‐run Fisher relationships. Applies them to the UK, USA, Canada and Japan, using 1978‐1997 monthly data and Eurocurrency … significance only at the 10 per cent level for the USA.  …
Persistent link: https://www.econbiz.de/10014940346
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Analysis of P/E ratios and interest rates
Amoako‐Adu, Ben; Smith, Brian - In: Managerial Finance 28 (2002) 4, pp. 48-59
Criticizes previous research on price/earnings ratios (PER) for neglecting their historical links with interest rates and analyses the causal links between interest ratres and the PERs of the Toronto Stock Exchange 300 Index (TSE300) and of seven major Canadian industries 1965‐1997. Explains...
Persistent link: https://www.econbiz.de/10014939619
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The recent evolution of retirement patterns in Canada
Lefebvre, Pierre; Merrigan, Philip; Michaud, Pierre-Carl - 2011
is likely to be caused by a wider variety of sources, including better health, less pervasive defined benefit pensions … and in general less generous pensions. …
Persistent link: https://www.econbiz.de/10010280715
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The Recent Evolution of Retirement Patterns in Canada
Lefebvre, Pierre; Merrigan, Philip; Michaud, Pierre-Carl - Institute for the Study of Labor (IZA) - 2011
is likely to be caused by a wider variety of sources, including better health, less pervasive defined benefit pensions … and in general less generous pensions. …
Persistent link: https://www.econbiz.de/10009323408
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Six Pillars of Social Policy: The State of Pensions and Health Care in Canada
Robson, William B. P. - Center for the Study of Living Standards (CSLS)
survey of the state of Canadian economic policy in the areas of pensions and health care. He argues that it is appropriate to … reduce the double-taxation of saving. The main elements of public policy related to pensions in Canada cover these pillars …
Persistent link: https://www.econbiz.de/10005481821
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The Financial Circumstances of Elderly Canadians and the Implications for the Design of Canada’s Retirement Income System
Hamilton, Malcolm - Center for the Study of Living Standards (CSLS)
retiring Canadian, average Canadians will need little in the way of occupational pensions or retirement saving to live … government pensions. …
Persistent link: https://www.econbiz.de/10005481824
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Creating the Canada/Quebec Pension Plans: An Historical and Political Analysis
Babich, Kristina; Béland, Daniel - Department of Economics, McMaster University - 2007
private pensions in Canada. As argued, although the ideas that guided the enactment of C/Q.P.P. stressed the key role of …
Persistent link: https://www.econbiz.de/10005763312