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Optimizing of the Capital Structure of the Concrete Enterprise and Branch Standards

Hrdý, Milan - In: Český finanční a účetní časopis 2013 (2013) 2, pp. 74-83

The contribution deals with the role of the branch standards in the process of the optimizing of the capital structure of the concrete firm. The enterprises can use the branch standards available and adjust their indebtedness on this level besides the process of the active optimizing. The...

Persistent link: https://www.econbiz.de/10011194809

Why Member Firms Hold More Cash When They Have Access to the Business Group’s Finance Company? Empirical Evidence of Tunneling from China

Peng, Hao - 2019

In China, firms within a business group may be able to access funds provided by a parent-owned finance company within … firms to increase their cash holdings through deposits in the group's finance company and invest the collected deposits in … business group reaps most, if not all, the profits from the finance company, at the expense of member firms' increased holding …

Persistent link: https://www.econbiz.de/10012891213

Measuring the impact of businesses on people's well-being and sustainability : taking stock of existing frameworks and initiatives

Shinwell, Michal; Shamir, Efrat - 2018

Businesses have a significant impact on people’s economic and social conditions, as well as on environmental outcomes. This paper presents an overview of the various kinds of initiatives aimed at measuring or reporting on business’ impact, or certain aspects of it. It shows that despite the...

Persistent link: https://www.econbiz.de/10011991912

Corporate Social Responsibility in Fraud Firms

Ferrés, Daniel - 2020

We analyze whether fraud firms modify their Corporate Social Responsibility (CSR) activities in anticipation of the revelation of a corporate misconduct. Specifically, our results show that firms that participated in illegal price fixing schemes strategically increase their CSR initiatives...

Persistent link: https://www.econbiz.de/10012832008

Local Gambling Preferences and Corporate Innovative Success

Chen, Yangyang - 2014

This paper examines the role of local attitudes towards gambling on corporate innovative activity. Using a county's Catholics-to-Protestants ratio as a proxy for local gambling preferences, we find that firms located in gambling-prone areas tend to undertake riskier projects, spend more on...

Persistent link: https://www.econbiz.de/10013059356

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

Screen Now, Save Later? The Trade-Off between Administrative Ordeals and Fraud

Aman-Rana, Shan; Gingerich, Daniel W.; Sukhtankar, Sandip - 2022

Screening requirements are common features of fraud and corruption mitigation efforts around the world. Yet imposing these requirements involves trade-offs between higher administrative costs, delayed benefits, and exclusion of genuine beneficiaries on one hand and lower fraud on the other. We...

Persistent link: https://www.econbiz.de/10014030148

Should Tax Policy Favor High- or Low-Productivity Firms?

Langenmayr, Dominika - 2013

the optimal structure of tax differentiation depends critically on the feasible level of corporate profit taxes, which in … turn depends on the degree of international tax competition. When tax competition is moderate and profit taxes are high …, favoring high-productivity firms is indeed the optimal policy. When tax competition is aggressive and profit taxes are low …

Persistent link: https://www.econbiz.de/10013089181

How Do Firms Respond to Corporate Taxes?

Coles, Jeffrey L.; Patel, Elena; Seegert, Nathan; … - 2022

Using a novel empirical approach and newly available administrative data on U.S. tax filings, we estimate the corporate elasticity of taxable income, decompose the elasticity into economic responses versus other tax-motivated “accounting” transactions, and determine how responsiveness varies...

Persistent link: https://www.econbiz.de/10014239227

Incorporation and Taxation : Theory and Firm-Level Evidence

Egger, Peter - 2009

This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes … (corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate …

Persistent link: https://www.econbiz.de/10013158386