This paper develops and tests the hypothesis that accounting rules mitigate the effect of tax policy on firm investment … incentives that do and do not affect them. Investment tax credits, which do affect accounting profits, have larger effects on …-tax cash flows and accounting profits. I estimate the weight placed on accounting profits by comparing the effectiveness of tax …

The present work studies to the saving and international trade as determinants of the investment in the Latin …-American countries during 1951-2000 using data panel technique. The empirical results show that the differentials of rates of investment … investment. As far as the international trade it is possible to be indicated that while exists policies that allow to increase it …

We explore whether financial development reduces external investment financing constraints for firms. Within …-country provincial measures of financial development are linked to investment usingdata from the Vietnamese enterprise survey (VES). We … degree of marketdriven financing in the economy. We find that financial development reduces investment financing constraints …

The downturn in fixed investment among advanced economies from the onset of the global crisis was unusually severe …, widespread and long-lasting relative to comparable episodes in the past. As a result, investment gaps are large in many countries … points of GDP or more in several countries. A significant proportion of this investment shortfall is attributable to soft …

Purpose–The purpose of this paper is to analyze and examine the role of accounting conservatism on firm investment … examines the impacts of accounting conservatism on firm investment. The sample and data are all collected from Wind and CAMAR … investment by decreasing information asymmetry and cost of capital; however, the association between accounting conservatism and …

accounting literature. While the standard residual income is formally computed as profit minus cost of capital times actual …

connecting management accounting, corporate finance and financial mathematics (Peasnell, 1981, 1982; Peccati, 1987, 1989, 1991 …