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Piotr Lis
Pág. 2 - 6
Dear Readers,I have the pleasure of presenting to you the first issue of our research journal entitled ?Research Papers in Economics and Finance? (REF), published by the Faculty of Economics at Poznan University of Economics and Business. Caring about th...
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Ángel-Sabino Mirón Sanguino, Eva Crespo-Cebada, Elena Muñoz Muñoz and Carlos Diaz Caro
Throughout history, the analysis of companies? financial structure has been approached from different angles, with different areas of the overall financial situation being separated and studied independently in order to improve understanding. Within the ...
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Robert Martin Hull
We extend the performance comparison study of nonprofits (NPs) and pass-throughs by examining large NPs and large C corporations (CCs). Unlike that study, we also examine performance outcomes under two different tax shield policies. We use the Capital St...
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Soa La Nguyen, Cuong Duc Pham, Tu Van Truong, Trong Van Phi, Linh Thuy Le and Trang Thu Thi Vu
This research focused on exploring capital structure that would have an impact on the Vietnamese company?s profitability. Theoretically, we apply agency theory which mentions the separation of ownership and management, which leads to the problem when the...
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Muneer E. Hassan,Riaan Wessels
AbstractOrientation: The Income Tax Act has tax consequences for both the debtor and the creditor when a debt is waived as a result of a concession or compromise. This article focuses on the income tax implications for the debtor.Research purpose: Even t...
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Roszaini Haniffa, Mohammad Hudaib and Tasawar Nawaz
This paper explores the role of social capital in contributing to the success of a new breed of organizations known as ?blank check companies? or special purpose acquisition companies (SPACs) that are set up solely to target and acquire listed companies ...
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Ronel Kotze,Karl Hofmeyr
AbstractPurpose: Society?s expectations of business are said to be increasing, with business expected to play an influential role from a triple bottom line perspective. Shared value creation is a new, emerging theme in the literature on corporate social ...
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Imelda Masni Juniaty Sianipar,Aarce Tehupeiory,Arthuur Jeverson Maya,Huynh Le Anh Huy,Huynh Quoc Tuan,I Wayan Koko Suryawan
This article aims to present the dynamics of sustainable development in Komodo National Park (KNP) using a human ecosystem model. The Human Ecosystem model is a coherent system of biophysical and social factors capable of adaptation and sustainability ov...
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Robert Hull and Shane Van Dalsem
This paper?s purpose is to compare nonprofits with pass-throughs in terms of valuation, leverage, and growth. To achieve this purpose, we use the Capital Structure Model. This model determines maximum firm valuation through incorporating real data (tax r...
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Mohammad Ishfaq, Heitham Al Hajieh and Majed Alharthi
Vision 2030 of the Kingdom of Saudi Arabia (KSA) requires numerous national and multinational organizations to re-engineer themselves to achieve the required targets for the upturn of the Saudi economy. In this respect, the quality of indigenous goods an...
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