Firm-Level Risk Dynamics: An Empirical Evaluation

2008 ◽  
Author(s):  
Gregory W. Brown ◽  
Michael T. Cliff
Keyword(s):  
Empirical Evaluation ◽  
Firm Level ◽  
Risk Dynamics

Determinants of Business Tax Compliance

2008 ◽  
Vol 8 (1) ◽  
Author(s):  
Kanybek D Nur-tegin
Keyword(s):  
Survey Data ◽  
Transition Economies ◽  
Tax Evasion ◽  
Empirical Evaluation ◽  
Tax Compliance ◽  
Probability Of Detection ◽  
Tax Rates ◽  
Firm Level ◽  
Compliance Costs ◽  
Business Tax

Abstract This paper provides empirical evaluation of a number of determinants of tax evasion by firms. The analysis includes both standard determinants, such as tax rates and probability of detection, and non-traditional factors, such as trust in government, compliance costs, and corruption. Firm-level survey data from 4,538 firms in 23 transition economies are analyzed. One of the main findings is that fighting corruption is more important in deterring tax evasion than conventional measures.

An Empirical Evaluation of the Assimilation of Industry-Specific Data Standards Using Firm-Level and Community-Level Constructs

2010 ◽  
Vol 6 (2) ◽  
pp. 58-81 ◽  
Author(s):  
Rubén A. Mendoza ◽  
T. Ravichandran
Keyword(s):  
Financial Services ◽  
Network Effects ◽  
Empirical Evaluation ◽  
Community Level ◽  
Relative Advantage ◽  
Firm Level ◽  
Specific Product ◽  
Development Organization ◽  
Industry Level ◽  
Industry Standards

Vertical standards focus on industry-specific product and service descriptions, and are generally implemented using the eXtensible Markup Language (XML). Vertical standards are complex technologies with an organizational adoption locus but subject to inter-organizational dependence and network effects. Understanding the assimilation process for vertical standards requires that both firm and industry-level effects be considered simultaneously. In this paper, the authors develop and evaluate a two-level model of organizational assimilation that includes both firm and industry-level effects. The study was conducted in collaboration with OASIS, a leading cross-industry standards-development organization (SDO), and with ACORD, the principal SDO for the insurance and financial services industries. Results confirm the usefulness of incorporating firm-level and community-level constructs in the study of complex networked technologies. Specifically, the authors’ re-conceptualization of the classical DoI concepts of relative advantage and complexity are shown to be appropriate and significant in predicting vertical standards assimilation. Additionally, community-level constructs such as orphaning risk and standard legitimation are also shown to be important predictors of assimilation.

An Empirical Evaluation of the Assimilation of Industry-Specific Data Standards Using Firm-Level and Community-Level Constructs

2012 ◽  
pp. 287-312
Author(s):  
Rubén A. Mendoza ◽  
T. Ravichandran
Keyword(s):  
Financial Services ◽  
Network Effects ◽  
Empirical Evaluation ◽  
Community Level ◽  
Relative Advantage ◽  
Firm Level ◽  
Organizational Assimilation ◽  
Industry Level ◽  
Industry Standards ◽  
Extensible Markup

Vertical standards focus on industry-specific product and service descriptions, and are generally implemented using the eXtensible Markup Language (XML). Vertical standards are complex technologies with an organizational adoption locus but subject to inter-organizational dependence and network effects. Understanding the assimilation process for vertical standards requires that both firm and industry-level effects be considered simultaneously. In this paper, the authors develop and evaluate a two-level model of organizational assimilation that includes both firm and industry-level effects. The study was conducted in collaboration with OASIS, a leading cross-industry standards-development organization (SDO), and with ACORD, the principal SDO for the insurance and financial services industries. Results confirm the usefulness of incorporating firm-level and community-level constructs in the study of complex networked technologies. Specifically, the authors’ re-conceptualization of the classical DoI concepts of relative advantage and complexity are shown to be appropriate and significant in predicting vertical standards assimilation. Additionally, community-level constructs such as orphaning risk and standard legitimation are also shown to be important predictors of assimilation.

scholarly journals Debt Finance and Corporate Performance: Firm Level Empirical Evaluation

2020 ◽  
Vol 8 (1) ◽  
pp. 94-106
Author(s):  
Edward Ogbonnia Eleje ◽  
Agha Eze Okechukwu ◽  
Eli Oyavuru Chikanele
Keyword(s):  
Capital Structure ◽  
Business Performance ◽  
Corporate Performance ◽  
Empirical Evaluation ◽  
Manufacturing Firms ◽  
Firm Level ◽  
Return On Equity ◽  
Level Data ◽  
Debt Finance ◽  
Design Optimum

Debt finance relevance or financial leverage debate has continued to gain more strength in every discussion of firm capital structure locally and beyond. To some researchers, the application of debt finance could worsen performance of firms and create difficult economic scenario; to others, debt finance could induced better business performance and profitability. It is on the premise of the foregoing arguments that this study sought to investigate the effect of long and short tenured debt on return on assets (ROA) as well as return on equity (ROE) of corporate manufacturing firms in Nigeria. To achieve this, the study relied on firm level data generated from annual report of the National Salt Corporation of Nigeria (NASCON) Plc for a 12-year period (2007-2018). Data were analyzed using time series analysis while the computer-based multivariate linear regression approach aided by Special Package for Social Sciences (SPSS) version 20 was used in the test of the two stated hypotheses. Consistently, the two null hypotheses were sustained since their significant values (sig-value) were greater than 0.05 and their corresponding t-values positive. The paper thus concludes that although long and short tenured debt finances may not significantly impact positively on ROA and ROE, long tenured debt could slightly enhance corporate performance. Accordingly, the study recommends among others that, financial managers of corporate manufacturing firms should design optimum capital structure for long and short tenured debt finances considering the varied impact of both on corporate performance.

Semi-empirical evaluation of Sr-Ar difference potentials

1986 ◽  
Vol 47 (7) ◽  
pp. 1149-1154
Author(s):  
Le Quang Rang ◽  
D. Voslamber
Keyword(s):  
Empirical Evaluation ◽  
Difference Potentials ◽  
Semi Empirical

Marshallian Cross: An Alternative Justification and Related Issues

2013 ◽  
pp. 108-120 ◽  
Author(s):  
L. Grebnev
Keyword(s):  
Alternative Treatment ◽  
Supply And Demand ◽  
Firm Level ◽  
Economics Courses ◽  
Introductory Economics

The paper provides a justification of the laws of supply and demand using the concept of a marginal firm (technology) for the case of perfect competition.The ideological factor of excessive attention to the analysis of marginal parameters at the firm level in the introductory economics courses is discussed. The author connects these issues to the ideas of J. B. Clark and gives an alternative treatment of exploitation.

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