Tax Law (Books and Journals)
2738 results for Tax Law (Books and Journals)
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Trade war, media tone and market reaction asymmetry
Purpose: This study investigates the impacts of Chinese media reporting strategy (media tone) on the market performance of US-trade-intensive firms vs non-US-trade-intensive firms and the effect of media tone on the occurrence of good and bad news. Design/methodology/approach: News texts were retrieved from nine major financial/economic media outlets. Lexical analysis and event study have been...
- Guest editorial: FDI divestment inflows and outflows in developing economies
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Impact of US-China trade war on Asian economies: neural network multilayer perceptron approach
Purpose: This study aims to find the impact of the trade war between the USA and China on Asian economies. Apart from macroeconomic variables associated with trade, this study explicitly creates a trade war scenario and trade war participant dummies. Using the neural network multilayer perceptron, this study checks for the causal linkages between the predictors and target output for the panel of...
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FDI, disinvestment and growth: an appraisal of Bhutanese economy
Purpose: The purpose of this paper is to appraise the influence and challenges of direct disinvestment or through foreign direct investment (FDI) in the Kingdom of Bhutan, particularly to identify the inflow of disinterment post pandemic and how it can be improved. Design/methodology/approach: The authors investigated the influence of FDI on Bhutan’s economy by analyzing secondary published data
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Foreign divestment, economic growth and development in South Africa: an empirical analysis
Purpose: The purpose of this study is to investigate the effect of foreign direct divestments (FDD) on economic growth and development in South Africa for the period 1991–2019. Design/methodology/approach: The non-linear autoregressive distributed lag technique is used for the empirical analysis. Two regression models are specified, one for economic growth and the other for development which is...
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Food security and political instability-foreign divestment analysis
Purpose: Prior studies have found evidence for the role of political instability on foreign divestment (FD) where a high level of instability encourages FD decisions. Therefore, this paper aims to examine how the food security level explains the linkage between political instability and FD. Design/methodology/approach: The current study adopts the system generalised method of moment (GMM) to...
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An appraisal of India’s comparative advantage in information technology exports
Purpose: The purpose of this study is to estimate revealed comparative advantage and normalized revealed comparative advantage (NRCA) indices of India’s computer and information services (CIS) export competitiveness with regard to information technology (IT) competing developing nations, such as China, Philippines, Malaysia and Brazil. Design/methodology/approach: Using annual data of total...
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Impact of the divestment of Spanish FDI on economic growth of Morocco: an econometric analysis of 13 country-of-origin
Purpose: This study aims to identify the impact of foreign direct investment (FDI) on economic growth in Morocco depending on each origin country, including Spain. This study uses a linear model to measure the marginal impact of FDI on the growth of Morocco. This marginal effect allows to compare the different effects of FDI among countries of origin. Also, the marginal effect helps to measure...
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The determinants of foreign divestment in South Korea
Purpose: This paper aims to enhance empirical research on foreign divestment and international relocation by multinational firms are still limited and understudied, although these issues have been a frequent phenomenon and carry important economic implications. Design/methodology/approach: The paper investigates the trends of foreign divestment in South Korea and examines firm- and host country-l
- Guest editorial: Women and the environment
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Impact of COVID-19 and government interventions on Bursa Malaysia sectors
Purpose: The purpose of this paper is to examine the influence of the daily growth in confirmed COVID-19 cases in Malaysia and government interventions on the daily returns of financial times stock exchange Bursa Malaysia Kuala Lumpur Composite Index (FBMKLCI) and eight selected Bursa Malaysia sectorial indices for the period January 29, 2020 to March 31, 2021. Design/methodology/approach: This...
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Asymmetric long-run effect of exchange rate on bilateral trade balance between USA and China
Purpose: This paper aims to investigate asymmetric long-run effects of bilateral exchange rate on US trade imbalances with China and to examine if the effects are the same under China’s fixed and managed floating exchange rate systems. Design/methodology/approach: The authors estimate both linear autoregressive distributed lag (ARDL) model assuming symmetric effect and nonlinear ARDL model...
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Board gender diversity and environmental disclosure: evidence from the banking sector
Purpose: This study aims to examine the relationship between board gender diversity and environmental disclosure (ED) in the banking sector. Design/methodology/approach: Data pooled from Bloomberg database on 2,116 banks from the period of 2007 to 2016 ends up with 7,951 observations. Panel regression model that include random effects was used to test study hypothesis. Findings: The findings...
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Macroeconomic and institutional conditions: the drivers behind divestment of FDI in Sub-Saharan Africa
Purpose: The purpose of this paper is to determine how macroeconomic performance work with institutional quality influences divestment of foreign direct investment (FDI) in Sub-Saharan Africa, in the short and long run. Design/methodology/approach: This paper investigates divestment of FDI in Sub-Saharan Africa, within the period 1980–2020. The investigation is undertaken by first comparing the...
- Guest editorial: Sustainability and climate change; the challenge ahead. With dedication to Sarah Sayce
- Guest editorial: Sustainability and climate change; the challenge ahead. With dedication to Sarah Sayce
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Can village savings and loans association (VSLA) approach achieve/promote rural sustainable development in the Egyptian community?
Purpose: The purpose of this paper is to examine the impact of the Village Saving and Loans Association (VSLA) on sustainable development (SD) and to explore VSLA as an approach that leads to women’s financial empowerment and its impact on SD in Egypt. Design/methodology/approach: A mixed method was applied for this study, including qualitative and quantitative methods. Qualitative method...
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Corporate board gender, institutional strength and energy disclosure in Nigeria
Purpose: The study aims to evaluate the impact of corporate board gender on the energy disclosure with moderating effect of institutional strength (global competitiveness index) by the listed firms in Nigeria. Design/methodology/approach: The study uses a sample of 49 non-financial firms listed on the floor of the Nigerian stock exchange commission for the period of five years (2016–2020). The...
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Studying the relationship between women and the environment in developing countries
Purpose: The purpose of this study is to examine whether there is a unidirectional or a bidirectional relationship between women and the environment, and to further study the effect of women on environmental quality. Design/methodology/approach: To achieve this purpose, a Granger causality test and a random effects panel data model are used to study women–environment relationship in developing...
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Vulnerability of women in the face of climate change: a study of Wayanad district of Kerala, India
Purpose: The relationship between women and extreme weather events is a significant issue given differential impact, adaptation strategies and coping mechanisms for genders. However, the women’s vulnerability and its determinants remain an understudied area. The paper aims to fill this important gap in literature by focusing on women’s vulnerability during the recent floods in the rural areas of...
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Women, land and rural development in Egypt: a socio-cultural perspective
Purpose: The relationship between women and land is not a mere legal or technical relationship but one that is mediated through socio-cultural norms and notions. Building on the work of Feminism Environmentalism, but moving beyond Agarwal’s materialist system, this paper aims to assess the level of change (if any) in the perceptions and practices of rural communities in Sohag and Assiut toward...
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Climate risks and their implications for commercial property valuations
Purpose: The authors outline a framework that captures the channels through which physical climate risks could affect cash flows and pricing of income-producing real estate. This facilitates detailed consideration of how the future performance of real estate investments could be affected by such risks. Design/methodology/approach: This is a literature-based investigation that draws on work...
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Climate risks and their implications for commercial property valuations
Purpose: The authors outline a framework that captures the channels through which physical climate risks could affect cash flows and pricing of income-producing real estate. This facilitates detailed consideration of how the future performance of real estate investments could be affected by such risks. Design/methodology/approach: This is a literature-based investigation that draws on work...
- Editorial: 40 years of the Journal of Property Investment & Finance
- Editorial: 40 years of the Journal of Property Investment & Finance
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The relationship between knowledge-based economies and economic growth: an empirical analysis on the Asia-Pacific region 2011–2018
Purpose: This paper aims to examine the relationship between knowledge-economy and economic growth in 16 Asia-Pacific (AP) countries during the period 2011–2018. The study also aims to investigate a diversity of knowledge-economy pillars, including tertiary education, domestic innovation, foreign innovation, economic incentives and institutional regime and information and communications...
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The increasing importance of environmental sustainability in global real estate investment markets
Purpose: Within the context of ESG (Environment, Social and Governance), environmental sustainability has taken on increased global importance in recent years. Similarly, real estate investment managers in developing their global real estate investment portfolios need a fuller understanding of the ESG and environmental sustainability dimensions of these global real estate markets for more...
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The increasing importance of environmental sustainability in global real estate investment markets
Purpose: Within the context of ESG (Environment, Social and Governance), environmental sustainability has taken on increased global importance in recent years. Similarly, real estate investment managers in developing their global real estate investment portfolios need a fuller understanding of the ESG and environmental sustainability dimensions of these global real estate markets for more...
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Nexus between inflation and fiscal deficit: a comparative study of India and China
Purpose: The purpose of this paper is to examine the deficit–inflation nexus in the two fastest growing economies, India and China, which happen to be crucial affiliates of the global growth generator countries apart from their association in Brazil, Russia, India, China, and South Africa. Design/methodology/approach: The paper uses the prism of the vector auto regression framework, for the...
- Cash flows or cap rates?