Abstract This paper applies a new approach to the identification of discourses, based on Multiple Correspondence Analysis (MCA), study discourse variation over time. The MCA keywords deals with major issue use identify discourses: allocation individual multiple discourses. Yet, as this demonstrates, also allows us observe in prevalence discourses texts patterns keyword co-occurrence. Metadata c...

This paper develops a theoretical model of corporate taxation in the presence of …nancially integrated multinational …rms. Under the assumption that multinational …rms at least partly use internal loans to …nance foreign investment, we …nd that the optimal corporate tax rate is positive from the perspective of a small, open economy. This …nding contrasts the standard result that the optimal sou...

In the fast growing information era utility of technology are more precise than completing the assignment manually. The digital information technology creates a knowledge-based society with high-tech global economy which spreads over and influence the corporate and service sector to operate in more efficient and convenient way. Here an attempt was made on Extract Technology based on research. I...

Thai stock brokers issue daily stock news for their customers. One broker labels these news with plus, minus and zero sign to indicate the type of recommendation. This paper proposed to classify Thai stock news by extracting important texts from the news. The extracted text is in a form of a ‘wordpair’. Three wordpair sets, manual wordpairs extraction (ME), manual wordpairs addition (MA), and a...

While extant research has examined many aspects of differential corporate environmental outcomes and behavior, a holistic and integrated view of heterogeneity in corporate environment sustainability (CES) practices remains a puzzle to be fully unraveled – its extent and nature, its relationship to macro or micro level influences, or strategic orientations. Such a perspective would be meaningful...

This paper examines the relation between debt and corporate governance in emerging market economies. We use …rm-level panel data of listed companies from Thailand and Indonesia to analyze the …rm’s corporate …nancing behaviors in connection with its corporate governance arrangements. Our results show that the debt structure is linked to the corporate governance. We …nd that weaker corporate gov...

This study provides experimental evidence regarding the existence of order effects related to the presentation of positive and negative qualitative information in annual reports. Specifically, the effect of information order in the president’s letter is examined. The president’s letter in an annual report is an important vehicle for management to persuade investors that the company is a worthwh...