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The relationship between profitability and capital structure of the agricultural holdings in the Czech Republic
long-term debt regression return on equity short-term debt total debt
2016/10/14
Decision on the capital structure of an enterprise is very important because a bad decision can affect a company’s profitability leading to a decrease in the shareholders value. The good financial dec...
The optimal capital structure in agricultural cooperatives under the revolving fund cycles
cash patronage refund rate constrained-maximizing model dividend rate
2016/1/29
Due to the financial features specific to agricultural cooperatives, the paper constructs a constrained-maximizing model under the assumption that the financial objective of an agricultural cooperativ...
Risk Sharing through Capital Gains
Income Insurance Capital Markets International Financial Integration
2015/9/21
We estimate channels of international risk sharing between European Monetary Union (EMU),
European Union, and other OECD countries 1992{2007. We focus on risk sharing through savings, factor income
...
What is a Company Really Worth? Intangible Capital and the “Market to Book Value” Puzzle
Intangible Capital Market
2015/9/21
This is a revised draft of working paper #08-02 of the Economics Program of the
Conference Board. We would like to thank Martin Fleming and Baruch Lev for their
comments on earlier drafts, as well...
The “Architecture” of Capital Accounting Basic Design Principles
Design Principles Architecture
2015/9/21
National income accounting would be a relatively simple matter were it not
for “capital.” All flows of output would then be for immediate consumption, and labor would be the sole factor of prod...
Internal Capital Markets and Firm-Level Compensation Incentives for Division Managers
Capital Markets Executive Compensation Capital Budgeting Motivation and Incentives Profit
2015/5/14
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...
A Multinational Perspective on Capital Structure Choice and Internal Capital Markets
Global Range Perspective Capital Decision Choices and Conditions Markets
2015/5/13
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...
An Analysis of the Impact of 'Substantially Heightened' Capital Requirements on Large Financial Institutions
Financial Institutions Governing Rules Regulations and Reforms Capital Equity Financing and Loans
2015/5/12
We examine the impact of "substantially heightened" capital requirements on large financial institutions, and on their customers. Our analysis yields three main conclusions. First, the frictions assoc...
The SEC and Capital Markets in the 21st Century:Evolving Accounting Infrastructure for Today's World
Sustainability Accounting
2015/5/12
The SEC and Capital Markets in the 21st Century:Evolving Accounting Infrastructure for Today's World.
The Cost of Capital for Alternative Investments
Cost of Capital Financial Liquidity Investment Investment Return Mathematical Methods Risk and Uncertainty
2015/4/24
This paper studies the cost of capital for alternative investments. We document that the risk profile of the aggregate hedge fund universe can be accurately matched by a simple index put option writin...
Do Analysts Follow Managers Who Switch Companies? An Analysis of Relationships in the Capital Markets.
Business and Stakeholder Relations Capital Markets
2015/4/22
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 ...
Endowments,Fiscal Federalism,and the Cost of Capital for States:Evidence from Brazil,1891-1930
Trade Cost of Capital Revenue Sovereign Finance Goods and Commodities
2015/4/22
There is a large amount of literature that aims to explain what determines country risk (defined as the difference between the yield of a sovereign's bonds and the risk free rate). In this paper, we c...
Prepared for Capital Markets Advisory Committee Meeting
Committee Meeting Capital Markets Advisory
2015/3/9
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 ...
Human Capital Externalities and Rural-Urban Migration: Evidence from Rural China
Rural-urban migration Human capital externalities Rural development
2015/1/22
This study examines the determinants of rural-urban migration paying special attention to the role of human capital externalities in the rural sector. Using data from a well-known household survey in ...
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...