|
|
|
|
|
Ifeanyi Francis Osegbue, Austin Nweze, Meshack Ifurueze, Chizoba Mary Nwoye
Pág. 45 - 69
This study examines how tax sheltering and its interactions with cash effective tax rate, long-term effective tax rate, tax savings, book tax gap, temporary difference of tax shelter and permanent difference of tax shelter impacted the modified Jones ear...
ver más
|
|
|
|
|
|
|
|
|
|
|
Beny Tzarfati
Pág. 19 - 25
Inequality in the distribution of income in the population is an important economic indicator. Today, economic inequality receives considerable attention due to the book of Thomas Piketty Capital in the 21st Century. The tremendous media coverage of the ...
ver más
|
|
|
|
|
|
|
|
|
|
|
María Florencia Buret
Pág. pp. 13 - 33
El presente estudio se encuentra estructurado en dos instancias de análisis cuyos nexos vinculantes son la figura autoral de Juana Manuela Gorriti y el abordaje en su narrativa del problema de la esclavitud. En un primer momento, se indagará en el tratam...
ver más
|
|
|
|
|
|
|
|
|
|
|
Ilia Zaznov, Julian Martin Kunkel, Atta Badii and Alfonso Dufour
This paper introduces a novel deep learning approach for intraday stock price direction prediction, motivated by the need for more accurate models to enable profitable algorithmic trading. The key problems addressed are effectively modelling complex limi...
ver más
|
|
|
|
|
|
|
|
|
|
|
Okechukwu Enyeribe Njoku and Younghwan Lee
This study investigates the relationship between dividend policy, firm performance, and value within the Korean market, taking into account the unique context of Chaebol ownership structures. Utilizing a robust dataset of 5478 observations from the Korea...
ver más
|
|
|
|
|
|
|
|
|
|
|
SungSup Brian Choi, Kudzai Sauka and MiYoung Lee
This research investigates the factors influencing the capital structure of 271 non-financial firms listed on the Korean Stock Exchange (KSE) over a broad period from 1995 to 2021, encompassing both stable and crisis conditions. Employing a dynamic panel...
ver más
|
|
|
|
|
|
|
|
|
|
|
Jean-Marc Guarini and Jennifer Coston-Guarini
In their 2023 book, ?The Blue Compendium: From Knowledge to Action for a Sustainable Ocean Economy?, Lubchenko and Haugan invoked alternate stable (AS) states marginally as an undesired consequence of sources of disturbance on populations, communities an...
ver más
|
|
|
|
|
|
|
|
|
|
|
Keigo Ogata and Satoshi Fujita
The e-book services we use today have a serious drawback in that we will no longer be able to read the books we have purchased when the service is terminated. One way to solve this problem is to build a decentralized system that does not depend on a spec...
ver más
|
|
|
|
|
|
|
|
|
|
|
Ângela Pereira, Cláudia Pereira, Luís Gomes and Armindo Lima
While financial statements are the primary source of information about a firm, they tend to be under earnings management practices, namely to avoid paying tax. Therefore, we aim to examine whether taxes still affect earning persistence in an era of preva...
ver más
|
|
|
|
|
|
|
|
|
|
|
Oleksandr Melnyk, Jacqueline Raab and Frank Lulei
This paper explores how the ÖNORM B 2203-1 model can complement the FIDIC Emerald Book contracts in conventional tunnel construction projects, specifically focusing on cooperation, project management, reimbursement, and dispute resolution. The complex te...
ver más
|
|
|
|
|
|