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Articles 1 - 30 of 82

Full-Text Articles in Accounting

Investor Valuations Of Japan's Adoption Of A Territorial Tax Regime: Quantifying The Direct And Competitive Effects Of International Tax Reform, Sebastien J. Bradley, Estelle Dauchy, Makoto Hasegawa Dec 2017

Investor Valuations Of Japan's Adoption Of A Territorial Tax Regime: Quantifying The Direct And Competitive Effects Of International Tax Reform, Sebastien J. Bradley, Estelle Dauchy, Makoto Hasegawa

Sebastien J Bradley

Despite an extensive literature on the normative implications of different international tax regimes and an empirical literature addressing individual specific predictions, there exists little evidence encompassing the broad range of effects of taxing corporations' foreign-source income on a worldwide or territorial basis. This paper takes a more comprehensive quantitative approach by examining stock market reactions surrounding four events over the course of which Japan's 2009 adoption of a dividend exemption system was developed into proposed law. Using an event study methodology which leverages individual firm characteristics and accounts for contemporaneous financial market developments, we find that Japanese firms with less …


Cross-Country Evidence On The Preliminary Effects Of Patent Box Regimes On Patent Activity And Ownership, Sebastien J. Bradley, Estelle Dauchy, Leslie Robinson Nov 2015

Cross-Country Evidence On The Preliminary Effects Of Patent Box Regimes On Patent Activity And Ownership, Sebastien J. Bradley, Estelle Dauchy, Leslie Robinson

Sebastien J Bradley

This paper evaluates the initial impacts of patent box regimes in light of their primary stated objectives: stimulating domestic innovation and retaining mobile patent income to limit base erosion. Despite their lack of nexus requirements, we find that patent box regimes yield a 3 percent increase in new patent applications for every percentage point reduction in the tax rate on patent income. We find no significant impact of these regimes on deterring outward cross-border attribution of patent ownership, or on attracting ownership of foreign inventions. Increased patenting activity hence appears focused on inventions involving co-located (domestic) patent owners and inventors.


Policy Options For Revenue Neutral Gst For Oil And Gas, Sacchidananda Mukherjee, R. Kavita Rao Jun 2015

Policy Options For Revenue Neutral Gst For Oil And Gas, Sacchidananda Mukherjee, R. Kavita Rao

Sacchidananda Mukherjee

1. The study suggests alternative design of GST where tax cascading goes down and prices fall and the Government revenue remains unchanged. 2. Substantial reduction in cascading of taxes is observed for a shift from baseline to alternative scenarios and tax system becomes cleaner. 3. Elimination of cascading of taxes will result in rising export competitiveness of Indian industries in the international markets. 4. In all alternative designs of GST, the prices across the sectors either remain unchanged or decline 5. Dismantling the administered pricing mechanism for petrol and diesel along with introduction of comprehensive GST for petroleum products benefits …


A Vision And Method In Studying Abdul-Wahab El-Bayyati Poetry, Philadelphia University Feb 2012

A Vision And Method In Studying Abdul-Wahab El-Bayyati Poetry, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


5x20 Matrix For Knowledge Management Lifecycle Based On The Five C’S Model And A Critical Review, Philadelphia University Jan 2012

5x20 Matrix For Knowledge Management Lifecycle Based On The Five C’S Model And A Critical Review, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


The Short Story In Jordan Its Origin And Development, Philadelphia University Jan 2012

The Short Story In Jordan Its Origin And Development, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Measuring Intellectual Capital In Corporations, Philadelphia University Jan 2011

Measuring Intellectual Capital In Corporations, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Mixed Reality Environment For Web-Based Laboratory Interactive Learning, Philadelphia University Jan 2011

Mixed Reality Environment For Web-Based Laboratory Interactive Learning, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Modeling An Interactive Fms Scheduler Using Colored Petri Nets, Philadelphia University Jan 2011

Modeling An Interactive Fms Scheduler Using Colored Petri Nets, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Studies On Taxonomy And Ecology Of Some Fish Larve From The Gulf Of Aqaba, Philadelphia University Jan 2011

Studies On Taxonomy And Ecology Of Some Fish Larve From The Gulf Of Aqaba, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


تلخيص ونبذة عن كتاب الجراحة التجميلية في الجوانب القانونية والشرعية, Philadelphia University Jan 2011

تلخيص ونبذة عن كتاب الجراحة التجميلية في الجوانب القانونية والشرعية, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Quality Evaluation Of Reconstructed Biological Signals, American Journal Of Applied Sciences, 6 (1): 187-193, 2009., Philadelphia University Jan 2011

Quality Evaluation Of Reconstructed Biological Signals, American Journal Of Applied Sciences, 6 (1): 187-193, 2009., Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Guidelines For Teaching These Speech Acts, Philadelphia University Jan 2011

Guidelines For Teaching These Speech Acts, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Exploration And Impacts Of Utilizing Computerized Information Systems Field Study: At The Headquarters Of Jordanian Ministry Of Education, Philadelphia University Jan 2011

Exploration And Impacts Of Utilizing Computerized Information Systems Field Study: At The Headquarters Of Jordanian Ministry Of Education, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Spatial Organization Of The International Tourism Flows In Jordan, Philadelphia University Jan 2011

Spatial Organization Of The International Tourism Flows In Jordan, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Clustering Algorithm Identification System Using Wavelet Transform, Philadelphia University Dec 2010

Clustering Algorithm Identification System Using Wavelet Transform, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


The Defense-Growth Relationship: An Economic Investigation Into Post-Soviet States, Bruce D. Mcdonald Iii, Robert J. Eger Iii Jan 2010

The Defense-Growth Relationship: An Economic Investigation Into Post-Soviet States, Bruce D. Mcdonald Iii, Robert J. Eger Iii

Bruce D. McDonald, III

An important question stemming from the collapse of the Soviet Union is how defense spending has influenced the economic performance of the 15 member states since their establishment as market economies. This study furthers the understanding of the relationship between defense spending and economic growth using data from the states of the former Soviet Union from 1992 to 2007. A nonlinear production function was used for direct effects, and models of investment and employment were employed for indirect effects. Contrary to expectations, the findings show that continued reliance on the defense sector in post-Soviet states has helped overall economic growth. …


An Investigation Of Speech Enhancement Using Wavelet Filtering Method, International Journal Of Speech Technology, Philadelphia University Jan 2010

An Investigation Of Speech Enhancement Using Wavelet Filtering Method, International Journal Of Speech Technology, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Jordanian Commercial Bank Strategies In High- Rate Of Return Realization And Its Relation With Liquidity Gap Management Performance, Philadelphia University Jan 2010

Jordanian Commercial Bank Strategies In High- Rate Of Return Realization And Its Relation With Liquidity Gap Management Performance, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Testing Lyoequivalency For Three Commercially Sustainedrelease Tablets Containing Diltiazem Hydrochloride, Philadelphia University Jan 2010

Testing Lyoequivalency For Three Commercially Sustainedrelease Tablets Containing Diltiazem Hydrochloride, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


The Novel And The Experimentation, Philadelphia University Jan 2010

The Novel And The Experimentation, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Neural-Network-Based Fuzzy Identifier: Design And Evaluation, Philadelphia University Jan 2010

Neural-Network-Based Fuzzy Identifier: Design And Evaluation, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Using Database Marketing To Enhance Direct Marketing Alternatives In Jordanian Industrial Shareholders Corporations, Philadelphia University Jan 2010

Using Database Marketing To Enhance Direct Marketing Alternatives In Jordanian Industrial Shareholders Corporations, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Reallocation Of Mesh Points In Fluid Problems Using Back-Propagation Algorithm, Philadelphia University Dec 2009

Reallocation Of Mesh Points In Fluid Problems Using Back-Propagation Algorithm, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


النتائج المالية لشهادة التسجيل للحصول على الآيزو في الشركات الصناعية المساهمة العامة, Philadelphia University Nov 2009

النتائج المالية لشهادة التسجيل للحصول على الآيزو في الشركات الصناعية المساهمة العامة, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Decision Making, Philadelphia University Aug 2009

Decision Making, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


The Irony In The Poetry Of Murid Al-Barghothi, Philadelphia University Jan 2009

The Irony In The Poetry Of Murid Al-Barghothi, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Laboratory Quality Control, Philadelphia University Jan 2009

Laboratory Quality Control, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Mixed Reality Environment For Web-Based Laboratory Interactive Learning, Philadelphia University Jan 2009

Mixed Reality Environment For Web-Based Laboratory Interactive Learning, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Modeling And Experimental Studies On A Domestic Solar Dryer, Philadelphia University Jan 2009

Modeling And Experimental Studies On A Domestic Solar Dryer, Philadelphia University

Philadelphia University, Jordan

No abstract provided.