...Emmanuel Mamatzakis; Panagiotis Pegkas; Christos Staikouras Purpose The purpose of this study is to empirically investigate the Greek firms' earnings management policies compared with debt, taxation and the financial crisis. Design/methodology/approach In this paper, the authors show...

... Community banking Banks Taxation United States of America Dividends Return on capital employed The option and opportunity to elect Subchapter S status for banks began in 1997. Subchapter S (§ § 1361 to 1363 or the Internal Revenue Code (IRC)) is an ownership form that retains the corporate...

... as shall be further elaborated elsewhere in the paper. * Chargeable Gain. Taxation of property gains under the Real Property Gains Tax Act (RPGTA) differs from the ITA in that the former taxes capital gains realized from the disposal of real property while the latter taxes income receipts. Under the RPGTA...

...Steven Graham; Wendy L. Pirie The fact that stocks going ex‐dividend decline in price by less than the dividend amount is theoretically attributed to the differential taxation of dividend and capital gains or the differential taxation of investor groups. NYSE, Amex and Toronto Stock Exchange listed...

... of the fund becomes liable for tax. Gives numerical examples to illustrate the application of the rules. © MCB UP Limited 2002 Taxation Regulations Pensions USA Volume 28 Number 7 2002 27 Rules for Withdrawing Money from Tax Deferred Retirement Plans and Portfolio Value Implications by Kevin...

... Taxation Taiwan South Korea New Zealand Managerial Finance 66 Emerging Markets and Financing with Preferred Stocks: The Case of Pacific Rim Countries* by Ali Fatemi, Department of Finance, College of Commerce, DePaul University; Iraj J. Fooladi, Douglas C. Mackay Chair in Finance, School of Business...

...; and negative links with growth, return on assets and profitability margin. © MCB UP Limited 2001 Accounting research Financing Leverage Taxation Saudi Arabia Managerial Finance 58 Leverage Determinants in the Absence of Corporate Tax System: The Case of Non-Financial Publicly Traded...

... wealth accumulation potential of five different insurance/saving combinations for both sexes at five ages, taking tax into account. Discusses ease of access to savings, taxation of death proceeds and restrictions on creditor rights to distribution for various types of insurance/savings and considers...

...‐related pay Taxation USA Volume 24 Number 11 1998 Before-Tax Versus After-Tax Earnings As Performance Measures In Compensation Contracts by T.J. Atwood, School of Accountancy, 332 Middlebush Hall, University of Missouri, Columbia, MO 65211; Thomas C. Omer, Department of Accounting, University...

...Judith A. Sage; M. Susan Stiner; Lloyd G. Sage Lists the tax implications for multinationals of US double taxation on income earned abroad or in the USA, from sources of income, including inventory profits, transfer pricing, personal property sales and intangible property and the rules about...