Zobrazeno 1 - 10
of 1 205
pro vyhledávání: '"Mispricing"'
Publikováno v:
Managerial Finance, 2024, Vol. 50, Issue 12, pp. 2091-2114.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/MF-03-2024-0166
Autor:
Ruiz-Lamas, Fernando, Peón, David
Publikováno v:
Journal of Applied Accounting Research, 2023, Vol. 25, Issue 5, pp. 1038-1059.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JAAR-12-2022-0331
Autor:
Leddy Teresa Kristianthy, Erni Ekawati
Publikováno v:
Investment Management & Financial Innovations, Vol 21, Iss 2, Pp 323-335 (2024)
The adoption of environmental, social, and governance (ESG) measures to realize socially responsible companies continues to accelerate, becoming a trend amid global uncertainty due to climate change and the COVID-19 pandemic. This study aims to exami
Externí odkaz:
https://doaj.org/article/47a976a1489e441aab9fc5e5a3a81ebe
Autor:
Samarakoon, S.M.R.K. a, c, 1, Pradhan, Rudra P. a, ⁎, 2, Tripathy, Sasikanta b, Jayakumar, Manju a, d
Publikováno v:
In North American Journal of Economics and Finance January 2025 76
Autor:
Quy Duong, Le
Publikováno v:
Review of Behavioral Finance, 2023, Vol. 16, Issue 3, pp. 439-459.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/RBF-04-2023-0090
Publikováno v:
Revue Internationale de Politique de Développement, Vol 17 (2024)
The role tax expenditures play in fostering or facilitating illicit financial flows has so far not been studied extensively. We provide an explorative overview of the linkages between tax expenditures and illicit financial flows in both source and re
Externí odkaz:
https://doaj.org/article/b8ffdade14724beea872b11973e1e025
Autor:
Wenting Zhang, Chenxi Wang
Publikováno v:
China Journal of Accounting Research, Vol 17, Iss 2, Pp 100356- (2024)
Using rumor verification data from investor interactive platforms, we investigate the effect of stock market rumors on price efficiency. We find favorable rumors are positively correlated with stock price synchronicity, while unfavorable rumors are n
Externí odkaz:
https://doaj.org/article/3419725a44e448fb929ba61f8d5a5b03
Autor:
Fritz Brugger, Joschka J. Proksik
Publikováno v:
Revue Internationale de Politique de Développement, Vol 17 (2024)
Illicit financial flows (IFFs) deprive low-income countries of essential revenues while donors’ willingness to fund aid budgets dwindles. IFFs related to foreign direct investment and trade include transfer mispricing, trade mispricing and profit s
Externí odkaz:
https://doaj.org/article/01946fa5111e4d4387adfff054fd6cc4
Autor:
Gilles Carbonnier, Fritz Brugger, Elisabeth Bürgi Bonanomi, Fred M. Dzanku, Stabandith Insisienmay
Publikováno v:
Revue Internationale de Politique de Développement, Vol 17 (2024)
Establishing a more transparent, effective and equitable and framework for trade and taxation is crucial to enabling commodity exporting states to mobilise domestic resources for sustainable development. The current drive to reform the global governa
Externí odkaz:
https://doaj.org/article/24d6eade0e8a4e13b268bfdb1a5846b6
Autor:
Humberto Campodónico, Armando Mendoza
Publikováno v:
Revue Internationale de Politique de Développement, Vol 17 (2024)
The objective of this chapter is to analyse the impact of recent tax reforms implemented by newly elected governments in Chile, Colombia and Peru, with special emphasis on the extractive industries. We focus on the need to improve the domestic capaci
Externí odkaz:
https://doaj.org/article/e2c3baa254464547ac8a6f471246b343