Recent empirical research in banking has found substantial but unexplained differences among bank’s costs and profits, indicating that the industry is not in long-run equilibrium. In this paper, three factors are hypothesized as the source of this out-of-equilibrium behavior: (i) variations in banks’ abilities to match capacity and demand; (ii) variations in risk management; and (iii) variation...

Entrepreneurial activity is presumed to generate important spillovers, potentially justifying tax subsidies. How does the tax law affect individual incentives? How much of an impact has it had in practice? We first show theoretically that taxes can affect the incentives to be an entrepreneur due simply to differences in tax rates on business vs. wage and salary income, due to differences in the...

У статті визначено головні напрями, що допоможуть керівництву в сучасних умовах господарювання при управлінні прибутком. Так як для успішного управляння прибутком необхідно чітко розуміти його сутність, то виділено основні визначення вітчизняних вчених, щодо сутності поняття "прибуток". Проаналізовано зовнішні та внутрішні фактори, чинять вплив на формування, розподіл використання прибутку. Вну...

We examine the concept of firms sacrificing profits in the social interest within the environmental realm, with particular focus on the case of the United States by addressing four key questions. May they do so within the scope of their fiduciary responsibilities to their shareholders? Can they do so on a sustainable basis, or will the forces of a competitive marketplace render such efforts and...

Firms selling goods whose quality level deteriorates over time often face difficult decisions when unsold inventory remains. Since the leftover product is often perceived to be of lower quality than the new product, carrying it over offers the firm a second selling opportunity and an ability to price discriminate. By doing so, however, the firm subjects sales of its new product to competition f...

in this research, we investigate the influence of profit management on the long-term performance of ipos in tehran stock exchange. the ipos in 1378 to 1384 are used as our sample and their long-term return in a three-year period after the ipo are calculated. we start calculating the return from the first day after the month in which the financial statement of ipo is published. discretionary cur...

The purpose of this study is to empirically prove that companies in the growth, mature, and stagnant stages use accrual earnings management, real classification shifting. data used secondary obtained from annual reports manufacturing listed on Indonesia Stock Exchange 2016-2020 period. analysis technique multiple linear regression analysis. sampling was purposive a sample 53 or same as 265 obse...

one of the main factors affecting on the technical and economic performance of farms and livestock is the ability or capacity management. main goal of farm management is achieving specific performance, profitability and productivity; there for measurement management and performance in livestock farms are necessary. considering the necessity of increasing production and quality in the dairy indu...