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Substance requirements in the international taxation of intangible capital – a double edged sword?
Mathur, Aparna; Singh, Kartikeya; Kallen, Cody - 2019
The OECDs Base Erosion and Profit Shifting project has focused on income attributed to intangibles with an objective of curtailing perceived artificial profit shifting by multinational firms.
Persistent link: https://www.econbiz.de/10014439311
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Critical Thinking and the Study of Economics
Todorova, Tamara; Ramachandran, Bharath - 2005
Our paper does not study the rational man with his optimal choice, with his behavior once confronted with the problem of scarcity and resource allocation, nor does it study the man of cost-benefit analysis, the one of logical considerations, honest in his conclusions but free from emotional...
Persistent link: https://www.econbiz.de/10011577350
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Promoting Digital Literacy Skill for Students through Improved School Curriculum
Azzahra, Nadia Fairuza; Amanta, Felippa - 2021
Persistent link: https://www.econbiz.de/10012806775
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Reproduction of urban informality in Iran: Its key factors, tools and challenges
Habibi, Kyoumars; Arefi, Mahyar; Doostvandi, Milad; … - In: Journal of Urban Management 11 (2022) 3, pp. 381-391
Due partly to neoliberal policies-especially in developing countries-and as a result of globalization, urban informality has become an indisputable part of urbanization since the 1970s. As a developing country, Iran has also dealt with the onset of this type of urbanism since the 1920s. The...
Persistent link: https://www.econbiz.de/10014285702
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Do Higher Education Institutions Foster Critical Thinking? – Students’ Perspective
Mabić, Mirela; Gašpar, Dražena - 2019
The paper presents the results of research related to students’ perception of enhancing their critical thinking during studies at higher education institutions (HEIs). The authors developed a questionnaire and conducted the research at the public universities in Bosnia and Herzegovina (BH) in...
Persistent link: https://www.econbiz.de/10012141497
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The relation between privacy protection and risk attitudes, with a new experimental method to elicit the implicit monetary value of privacy
Frik, Alisa; Gaudeul, Alexia - 2016
We investigate the decision of experimental subjects to incur the risk of revealing personal private information to other participants. We do so by using a novel method to generate personal information that reliably induces privacy concerns in the laboratory. We show that individual decisions to...
Persistent link: https://www.econbiz.de/10011562001
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Strategic communication with reporting costs
Fluet, Claude; Emons, Winand - 2016
by selective disclosure of facts. As is well known from the literature, competition between the informed parties …
Persistent link: https://www.econbiz.de/10011583287
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Transparency, disclosure and the federal reserve
Ehrmann, Michael; Fratzscher, Marcel - 2005
markets anticipated monetary policy decisions equally well under this new disclosure regime than before, but arrived at their … implications of macroeconomic data releases. Taken together, these findings suggest that the Fed's new disclosure practice may …
Persistent link: https://www.econbiz.de/10011604503
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When do managers highlight their effective tax rate?
Flagmeier, Vanessa; Müller, Jens; Sureth-Sloane, Caren - 2017
We examine the disclosure of GAAP effective tax rate (ETR) information in firms' financial statements. Applying the … theoretical underpinnings of Wagenhofer (1990) to a tax setting, we argue that firms face a tradeoff in their GAAP ETR disclosure … decision. On the one hand, firms have incentives to increase GAAP ETR disclosure if the ratio has a condition that is favorable …
Persistent link: https://www.econbiz.de/10011625729
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Loss potential and disclosures related to credit derivatives: A cross-country comparison of corporate bond funds under US and German regulation
Gałkiewicz, Dominika Paula - 2015
restricting the speculative use of derivatives by funds to a reasonable level, as well as implement more standardized disclosure …
Persistent link: https://www.econbiz.de/10011335468