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A comparison of corporate governance and tax avoidance of UK and Japanese firms
Salhi, Bassem; Jabr, Jabr Al; Jarboui, Anis - In: Comparative economic research : Central and Eastern Europe 23 (2020) 3, pp. 111-132
The present study was designed to determine the relationship between corporate governance and tax avoidance in an international setting. Financial and governance data sourced from the Datastream database for a sample of Japanese and UK firms between 2012 and 2017 are used. First, we examine the...
Persistent link: https://www.econbiz.de/10012419206
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Do Pivotal Politicians Benefit Constituent Companies?
Raina, Sahil; Xu, Sheng-Jun - 2022
We study how elected politicians who hold strong bargaining power due to their pivotal position in the legislative process use their leverage to benefit home district firms. U.S. senators from politically-centrist states possess greater political leverage than senators from politically-partisan...
Persistent link: https://www.econbiz.de/10013291118
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Learning versus Diversification in Project Choice
Subramanian, Narayanan; Menon, Nidhiya - EconWPA - 2004
We study the issue of project choice when a risk-averse agent must choose whether to invest in two projects of the same type (focus) or of different types (diversification). Projects of the same type are subject to common type-specific shocks. Hence focusing is more risky within each period, but...
Persistent link: https://www.econbiz.de/10005407512
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The effect of solvency regulations and accounting standards on long-term investing : implications for insurers and pension funds
Severinson, Clara; Yermo, Juan - 2012
This report reviews recent as well as planned changes to accounting and solvency regulations affecting insurers and pension funds and how they may impact long-term investing by these institutions. The review of existing evidence focuses mainly on the impact of risk-based solvency requirements,...
Persistent link: https://www.econbiz.de/10009684014
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Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13
Joshi, Preetika - 2020
To combat tax avoidance by multinational corporations, the Organisation for Economic Co‐operation and Development introduced country‐by‐country reporting (CbCr), requiring firms to provide tax authorities with a geographic breakdown of their profitability and activities. Treating the...
Persistent link: https://www.econbiz.de/10014096142
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Unemployment, wages and pensions
Peinado, Patricia; Serrano Pérez, Felipe - In: International review of applied economics 31 (2017) 5, pp. 670-680
Persistent link: https://www.econbiz.de/10011797396
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Credit Lines as Monitored Liquidity Insurance : Theory and Evidence
Ippolito, Filippo - 2012
form of monitored liquidity insurance. Bank monitoring and resulting credit line revocations help control illiquidity … because the cost of monitored liquidity insurance increases with liquidity risk. We exploit a quasi-experiment around the …
Persistent link: https://www.econbiz.de/10013105297
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Credit Lines as Monitored Liquidity Insurance : Theory and Evidence
Acharya, Viral V. - 2013
form of monitored liquidity insurance. Bank monitoring and resulting credit line revocations help control illiquidity … because the cost of monitored liquidity insurance increases with liquidity risk. We exploit a quasi-experiment around the …
Persistent link: https://www.econbiz.de/10013091385
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Credit Lines and the Liquidity Insurance Channel
Acharya, Viral V. - 2018
We suggest a new mechanism–the liquidity insurance channel–based on the widespread reliance of high credit quality …
Persistent link: https://www.econbiz.de/10012936015
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Insurance Companies and the Propagation of Liquidity Shocks to the Real Economy
Liu, Yubo - 2020
disaster-exposed insurers cause low GDP growth and high unemployment. Our results indicate that insurance companies propagate …We study the role of insurance companies in propagating liquidity shocks to the real economy. We use natural disasters … affects regional-level fiscal conditions and drives GDP growth and unemployment. We illustrate our approach with Hurricane …
Persistent link: https://www.econbiz.de/10012827830