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Articles 1 - 6 of 6
Full-Text Articles in Entire DC Network
Cooking A Corporation Tax Controversy: Apple, Ireland And The Eu., Ciara Graham, Brendan O'Rourke
Cooking A Corporation Tax Controversy: Apple, Ireland And The Eu., Ciara Graham, Brendan O'Rourke
Articles
Given the centrality of corporations in distribution of income and wealth studies, discursive constructions of corporate taxation are essential to understanding the production of inequality. The focus of this study is an interview with Apple’s Chief Executive Tim Cook on the Irish state broadcaster, Raidió Teilifís Éireann’s (RTÉ) flagship news programme, Morning Ireland, following the ruling by the European Commission (EC) on the corporation tax arrangements between Apple Inc. and Ireland. Drawing on a Critical Discourse Analysis (CDA) approach, a frame analysis is provided. The significance and extent of the EC’s ruling has potential implications for corporation taxation policy, within …
The Efficacy Of Financial Futures As A Hedging Tool In Electricity Markets, Jim Hanly, Lucia Morales, Damien Cassells
The Efficacy Of Financial Futures As A Hedging Tool In Electricity Markets, Jim Hanly, Lucia Morales, Damien Cassells
Articles
Abstract This paper estimates and applies a risk management strategy for electricity spot exposures using futures hedging. We apply our approach to three of the most actively traded European electricity markets, Nordpool, APXUK and Phelix. We compare both optimal hedging strategies and the hedging effectiveness of these markets for two hedging horizons, weekly and monthly using both Variance and Value at Risk (VaR). Our key finding is that electricity futures can effectively manage risk only for specific time periods when using hedging strategies that have been very successful in financial and other commodity markets. More generally they are ineffective as …
Heterogeneity In The Speed Of Adjustment To Target Leverage: A Uk Study, James Fitzgerald, James Ryan, Sheila Killian
Heterogeneity In The Speed Of Adjustment To Target Leverage: A Uk Study, James Fitzgerald, James Ryan, Sheila Killian
Conference papers
Responding to the need to address heterogeneity in the speed of adjustment (SOA) to target leverage in a manner that reflects the fractional nature of leverage, we estimate SOAs across sub-samples of UK firms using the Dynamic Panel Fractional estimator (DPF). Using firm risk as a categorising variable, we show that riskier firms tend to adjust to target leverage at a faster rate, suggesting opportunity costs of being away from target leverage are higher for riskier firms. We also demonstrate the bias in SOAs as estimated using a model that does not account for the fractional nature of leverage, and …
Purchased Goodwill And Its Accounting Treatment, Terence Sheridan
Purchased Goodwill And Its Accounting Treatment, Terence Sheridan
The ITB Journal
When a company decides to purchase another company or enterprise, the consideration paid will, in many cases, exceed the total of the separate valuation of each of the assets and liabilities of the company or enterprise being purchased. The extent of the premium paid is sometimes dependent on the growth potential of the company in question. In other cases, the premium is linked to the possibilities for cost-cutting when synergies between the existing and new companies are exploited. Occasionally, the fact that a company has an established reputation or an established customer base will result in a considerable premium being …
Words Worth Price And Value, Tom Dunne
Words Worth Price And Value, Tom Dunne
Articles
TOM DUNNE explains the terms used in relation to the valuation of property, and the need for common understanding among all parties using those terms. -
Upping The Ante, Thomas Power
Upping The Ante, Thomas Power
Articles
The aim of this essay is to present the inherent barriers to the achievement of full co-operative solutions to global environmental problems. It reviews the literature of Swanson, Barrett, Pearse and Helme to explain the problems associated with multilateral bargaining and to compare two types of bargaining, namely “ex-post” and “ex-ante”. It attempts to apply the theoretical guidelines on multilateral bargaining to GATT.,