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Full-Text Articles in Business
Morgen Nu (In: Jubileum Nummer Ier, 2005), Severin De Wit
Morgen Nu (In: Jubileum Nummer Ier, 2005), Severin De Wit
Severin de Wit
This article appeared in the Dutch language magazine (IER) in 2005
Agency Problems And The Coporate Charter, David Mayers, Clifford W. Smith
Agency Problems And The Coporate Charter, David Mayers, Clifford W. Smith
Clifford W Smith
No abstract provided.
Understanding The Benefits And Risks Of Synthetic Collateralized Debt Obligations, John Kiff, Jim Armstrong
Understanding The Benefits And Risks Of Synthetic Collateralized Debt Obligations, John Kiff, Jim Armstrong
John Kiff
No abstract provided.
Corporate Governance, Strategy, And Supply Management Performance: An Empirical Analysis Of Companies Listed In The São Paulo Stock Exchange, Wesley Mendes-Da-Silva
Corporate Governance, Strategy, And Supply Management Performance: An Empirical Analysis Of Companies Listed In The São Paulo Stock Exchange, Wesley Mendes-Da-Silva
Wesley Mendes-Da-Silva
This paper examines whether the corporate governance structures of firms with diversified suppliers differ from those of firms with more specialized or concentrated suppliers. This study consists of multiple cross sections that cover the period between 1997 and 2001 and incorporates data collected from 176 industrial companies from fourteen industrial segments that listed stocks in Bovespa, the São Paulo Stock Exchange. This study based its exploration on the premise that minimized inventory and minimized days’ sales in inventory ratios define the best-performing supply management.
Cdo Rating Methodology: Some Thoughts On Model Risk And Its Implications, John Kiff, Ingo Fender
Cdo Rating Methodology: Some Thoughts On Model Risk And Its Implications, John Kiff, Ingo Fender
John Kiff
No abstract provided.
The International Transmission Of Capital Shocks: Implications Of A Revised Basel Accord For Developing Countries, Kevin T. Jacques
The International Transmission Of Capital Shocks: Implications Of A Revised Basel Accord For Developing Countries, Kevin T. Jacques
Kevin T Jacques
No abstract provided.
Use Tax Collections, Laura R. Ingraham, K. R. Nunez, L. M. Wright
Use Tax Collections, Laura R. Ingraham, K. R. Nunez, L. M. Wright
Laura R. Ingraham
The article reports on a study which investigated the level of compliance with U.S. state use tax laws and the techniques employed by the states in order to enforce use tax. Most states utilize either of two forms of tax reporting and collection. These are: the introduction of a separate use tax form/return; or the use of a separate line on the state income tax return. It was observed that utilizing a separate line item on the state income tax return might cause a rise in the number of taxpayers.
Tax Professionals' Perceptions Of Small Business Tax Law Complexity, Laura R. Ingraham, S. S. Karlinsky
Tax Professionals' Perceptions Of Small Business Tax Law Complexity, Laura R. Ingraham, S. S. Karlinsky
Laura R. Ingraham
The author’s report in this article on their study in questionnaire format that tested the perception of 89 small-business tax practitioners regarding the com- plexity of 37 tax provisions. They found overwhelming consistency on the five most complex and five least complex small-business tax provisions with partner- ships, estate and gift valuations, tax-deferred ex- changes, frequency of law changes, and retirement plans topping the hit parade. Progressive tax rates, estimated taxes, Social Security/self-employment taxes, corporate capital gain provisions, and cash ver- sus accrual method were uniformly and consistently perceived as the least complex. These results have tax policy implications. According …
Tax Complexity And Small Business: A Comparison Of The Perceptions Of Tax Agents In The United States And Australia, Laura R. Ingraham, S. Karlinsky, M. Mckerchar
Tax Complexity And Small Business: A Comparison Of The Perceptions Of Tax Agents In The United States And Australia, Laura R. Ingraham, S. Karlinsky, M. Mckerchar
Laura R. Ingraham
There is ongoing pressure in both the United States and Australia to simplify their respective tax systems, particularly in regard to small business taxpayers. In the case of both regimes, if substantial progress is to be made towards simplification, the areas of greatest need and the necessary reforms will require careful evaluation. The views of tax agents (practitioners) are highly relevant to the implementation of successful reform in that both regimes rely on self-assessment. It was considered that by undertaking a cross-jurisdictional comparison a greater understanding of complexity, from the perspective of tax agents, could be gained and that, the …