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Capital Structures in developing countries around the world : Are small firms different?

Bas, Tugba - 2020

This study uses firm level survey data to assess whether the capital structure theory is portable to small firms in developing countries and whether country characteristics play a role in their financing decisions. Using a sample of both small companies and large firms from 24 developing...

Persistent link: https://www.econbiz.de/10012857583

Employment and wage insurance within firms : worldwide evidence

Ellul, Andrew; Pagano, Marco; Schivardi, Fabiano - 2015

We investigate the determinants of firms' implicit insurance to employees, using a difference-indifference approach: we rely on differences between family and non-family firms to identify the supply of insurance, and exploit variation in unemployment insurance across and within countries to...

Persistent link: https://www.econbiz.de/10011337034

ESG in the Top 100 US Private Equity Firms

Markarian, Garen; Rakotobe, Calvin; Semionov, Alexander - 2023

We look at the ESG practices of the US’s top 100 private equity firms, representing more than $1.5 trillion of committed capital and directly employs 12 million individuals in the United States. We find that the ESG practices, and their corresponding disclosures, significantly lag behind that...

Persistent link: https://www.econbiz.de/10014348698

Employment and Wage Insurance within Firms : Worldwide Evidence

Ellul, Andrew - 2017

If unemployment insurance is more generous, workers should demand less implicit insurance from their employers: firm- and government-provided insurance should be substitutes. Using a firm-level international panel dataset, we investigate this hypothesis exploiting cross-country and time-series...

Persistent link: https://www.econbiz.de/10012972979

Environmental Sustainability, Governance, National Culture and COVID-19 Impact : International Evidence and Implications

Bose, Sudipta; Mihret, Dessalegn; Ali, Muhammad Jahangir; … - 2022

Purpose – This study examines the association of environmental sustainability, governance factors and national culture with COVID-19 impact. We seek to draw implications for thinking and researching environmental accountability at the higher level than the...

Persistent link: https://www.econbiz.de/10014082037

COVID-19 Impact, Sustainability Performance and Firm Value : International Evidence

Bose, Sudipta; Shams, Syed; Ali, Muhammad Jahangir; … - 2021

We examine the impact of COVID-19 on changes in firm value, and the moderating role of firm-level sustainability performance on this relationship. We find that firms domiciled in countries where the COVID-19 impact is more devastating experience greater decline in firm value. The negative impact...

Persistent link: https://www.econbiz.de/10013233608

Common Ownership and Analyst Forecasts

Cheng, Qiang; Luo, Shuqing; Zhang, Jinping - 2021

We examine the effect of the common ownership relation between brokerage houses and the firms covered by their analysts (referred to as co-owned brokerage houses, co-owned firms, and connected analysts, respectively) on analyst forecast performance. Common ownership can help the connected...

Persistent link: https://www.econbiz.de/10013220504

The moderating role of environmental factors between institutional isomorphic pressures and the adoption of IFRS for SMEs : application of SEM

Muda, Paul; Tornyeva, Kingsley; MacCarthy, John - In: Cogent business & management 11 (2024) 1, pp. 1-24

SMEs in Ghana. This study administered a questionnaire to collect primary data to assess the relationship between the … IFRS for SMEs positively in Ghana. However, normative isomorphic pressure has no significant effect on the adoption of IFRS … for SMEs in Ghana. Secondly, the result showed that environmental factors moderate or strengthen the insignificant …

Persistent link: https://www.econbiz.de/10014527094

The tax-efficient use of debt in multinational corporations

Møen, Jarle; Schindler, Dirk; Schjelderup, Guttorm; … - 2018

Some multinationals use the parent company as a lender to the group, whereas others set up an internal bank in a low tax jurisdiction. This paper discusses the link between capital structure choices and tax planning motives in multinational groups. We model the trade-off between the use of...

Persistent link: https://www.econbiz.de/10011872932

The tax sensitivity of debt in multinationals : a review

Schjelderup, Guttorm - 2015

The OECD in its BEPS action plan 4 addresses tax base erosion by profit shifting through the use of tax deductible interest payments. Their main concern is interest deductions between outbound and inbound investment by groups. Studies of multinational firms show that the tax sensitivity of debt...

Persistent link: https://www.econbiz.de/10011384345

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