an axiomatic theory of decision in situations where a costly deferral option is available that captures this source of … deferral. Drawing on it, a preliminary behavioural comparison with other accounts of deferral, such as those based on … information asymmetry, is undertaken, and a simple multi-factor model of deferral – involving both confidence and information …

that are attributed to the foreign tax credit and deferral. We find that the lowering of the rate has a large impact on … repealing deferral. The data relating to financial decisions shows mixed support for current theories. …

, centralization and deferral are the key characteristics of learning in project based firms and that these impede project based …

of confidence in beliefs and the notion of stakes introduced in Hill (2010). <p> Firstly, a representation of deferral of …, where indeterminacy of preferences is interpreted as taking the deferral option. Then the question of what the decision … presence and absence of a deferral option characterise a simple model of how forced choice relates to choice where deferral is …

information. This paper investigates whether there was earnings management in Brazil through deferral of losses due to exchange … analyze the companies that carried out such deferral in one or both years, and the respective amortization from 1999 to 2003 …, utilizing histograms and nonparametric methods, and find strong indications that the companies that chose such deferral did so …

In this paper, I attempt to bring the debate over deferral up to date. The paper is divided into three sections. The … efficiency consequences of deferral. This section then proceeds to evaluate some of the theoretical arguments for deferral that … affected by the availability of deferral on active profits. Understanding the behavioral responses of firms to home and host …

, centralization and deferral are the key characteristics of learning in project based firms and that these impede project based …