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Traditionally, individual states have shared responsibility for regulating the US insurance industry. The Dodd–Frank Act changes this by tasking the Federal Reserve with regulating the systemic risks that particularly large insurance organizations might pose and assigning the regulation of...
Persistent link: https://www.econbiz.de/10015362258
This paper examines the relationship between environmental uncertainty and tax avoidance at the firm level. We posit that managers faced with more uncertain environments are likely to engage in more tax avoidance activities. We find a significant and negative relationship between environmental...
Persistent link: https://www.econbiz.de/10015363043
Persistent link: https://www.econbiz.de/10015364449
The goal of this paper is to analyze the views of Frank Knight and Ludwig von Mises on the topic of uncertainty and how it influences the theory of individual decision-making and to trace out the implications of the same for the theories of entrepreneurship, equilibrium, and the firm. The paper...
Persistent link: https://www.econbiz.de/10015365569
this increase in detection risk from the newly created IRS schedule influences both a firm’s tax reporting and financial … strong UTP reporting quality, regardless of the detection risk level of the reporting environment. However, we find an … interaction effect for the recording of the tax reserve. In a low detection risk environment, corporate tax professionals recorded …
Persistent link: https://www.econbiz.de/10015367438
Over the past decade, the U.S. workforce has become increasingly diverse. In response, scholars and practitioners have sought to uncover ways to leverage this increasing diversity to enhance business performance. To date, research evidence has failed to provide consistent support for the value...
Persistent link: https://www.econbiz.de/10015367581
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Persistent link: https://www.econbiz.de/10001546941
This study explores the risk-based effects of negative electronic word-of-mouth (neWOM) perception (financial and … chosen as the subject of the survey because they are in the high-risk product category. The results from regression analysis … show that the neWOM perception containing financial risk information plays a more significant role than the one containing …
Persistent link: https://www.econbiz.de/10012505332
Derivative financial instruments play a very important role in financial markets, but they are seen as rather contradictory and their impact on financial markets and the stability of these markets has not been comprehensively examined. Therefore, the aim of this article is to systematise the...
Persistent link: https://www.econbiz.de/10012506089