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Do multidivisional firms structure compensation contracts for division managers to mitigate incentive problems in their internal capital markets? I find evidence that compensation and investment incen...
This paper examines the impact of local tax rates and capital market conditions on the level and composition of borrowing by foreign affiliates of American multinational corporations. The evidence ind...
We examine the importance of professional relationships developed between analysts and managers by investigating analyst coverage decisions in the context of CEO and CFO moves between publicly listed ...
The IASB staff have prepared the following case study as additional information for the income tax discussions that will be held at today’s CMAC meeting. The case study is intended to provide the ...
In developing proposals for the IASB, technical staff will normally consult with the IASB’s advisory bodies, which includes the Capital Markets Advisory Committee. As part of this consultation, th...
Abstract: The paper analyzes the abnormal phenomena in China’s capital markets and provides a critical review of the existing hypotheses about the phenomena. The paper argues that the lack of “viabili...

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