Editorial: New insights on environmental management accounting, innovative companies, tax measures and foreign direct investments
نویسندگان
چکیده
The editorial team is delighted to present the first issue of journal Risk Governance and Control: Financial Markets Institutions in 2022. This contains six interesting papers dealing with up-to-date subjects accounting, macroeconomics, economic policy, innovation, which are analyzed from an original perspective. In particular, these focus on environmental hidden champion companies, transitional economy, growth taxation, Fintech foreign direct investments, export diversification.
منابع مشابه
European Accounting Harmonisation: Consequences of IFRS Adoption on Trade in Goods and Foreign Direct Investments
This paper focuses on the importance of accounting harmonisation on foreign activities at a macroeconomic level. International Financing Reporting Standards (IFRS) adoption is considered to reduce information costs among countries and is, therefore, an important way to encourage international trade in goods and investments. The fixed-effects vector decomposition (FEVD) procedure is used to esti...
متن کاملThe Effects of Trade Integration, Globalization and Foreign Direct Investments on Employment in Iranian Manufacturing Sector
This paper focuses on two major aspects of globalization: international trade and FDI and their impacts on manufacturing employment in Iran and study whether foreign direct investment and trade expansion with Asian and European partner played any role in shaping the Iranian manufacturing employment structure. This study incorporates globalization (KOF index), trade integration and FDI into a si...
متن کاملTax Effects on Foreign Direct Investment
Virtually all governments are keen to attract foreign direct investment (FDI). It can generate new jobs, bring in new technologies and, more generally, promote growth and employment. The resulting net increase in domestic income is shared with government through taxation of wages and profits of foreign-owned companies, and possibly other taxes on business (e.g. property tax). FDI may also posit...
متن کاملRegional Tax Coordination and Foreign Direct Investment Regional Tax Coordination and Foreign Direct Investment *
The paper analyzes the effects of a regionally coordinated profit tax in a model with three active countries, one of which is not part of the union, and a globally mobile firm. We show that regional tax coordination can lead to two types of welfare gains. First, for investments that would take place in the region in the absence of coordination, this measure can transfer location rents from the ...
متن کاملCorporate Tax Cuts and Foreign Direct Investment
Accurate policy evaluation is central to optimal policymaking, but difficult to achieve. Most often, analysts have to work with observational data and cannot directly observe the counterfactual of a policy to assess its effect accurately. In this paper, we craft a quasi-experimental design and apply two relatively new methods—the differencein-differences estimation and the synthetic controls me...
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ژورنال
عنوان ژورنال: Risk Governance and Control: Financial Markets & Institutions
سال: 2022
ISSN: ['2077-429X', '2077-4303']
DOI: https://doi.org/10.22495/rgcv12i1editorial