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Topic Review
Carbon Emissions and Firm Performance
: This paper examines the effects of carbon emissions on the accounting and market-based performance of financial and non-financial firms in emerging economies. Data for 104 financial and 328 non-financial firms constituting 2591 observations operating in 22 emerging economies were collected from the Datastream database for the period 2011–2020. We applied OLS and 2SLS regression techniques to analyze the data. The results show that financial firms emit less carbon than their non-financial counterparts. The results further show that carbon emissions reduce firms’ return on equity, Tobin’s Q, Z-score, and credit rating. Our findings remain robust in different estimation techniques and alternative proxies of performance. Our results have some important policy implications for emerging economies.
  • 696
  • 17 Dec 2021
Topic Review
The Relationship between Capital Structure and Firm Performance
Capital structure is negatively related to firm performance. Agency cost also has a negative impact on corporate performance; however, in the case of return on assets (ROA) and earnings per share (EPS), the relationship is positive. Interestingly, the findings illustrate that increasing the level of debt can reduce agency costs and enhance firm performance. Moreover, robust correlations are revealing that agency cost significantly affects the relationship between capital structure and corporate performance. 
  • 692
  • 11 Aug 2023
Topic Review
Corporate Governance, Financial Innovation and Performance
In recent years, the rapid development of digital technology has prompted changes in the business model of banks. The business model has shifted from conventional physical bank branches to internet banking and then to mobile banking. During 2011–2019, the banks have higher shareholding of institutional investors, ratio of independent directors, rate of directors’ attendance, average education level of directors and ratio of directors with a financial or accounting background, the greater innovative financial services offered by banks. After 2015, the influence of corporate governance on banks’ innovative financial services has increased. Moreover, the greater financial innovation services, the higher the bank profitability and value, especially after 2015. Finally, offering more innovative financial services can enhance the value of financial-holding subsidiary banks; by contrast, doing the same might negatively affect the profitability of nonfinancial-holding banks.
  • 690
  • 06 Jun 2022
Topic Review
System of Indirect Taxation of Exports in Russia
Researchers supplement the theoretical and methodological foundations of the transformation of the system of indirect taxation of exports in the Russian Federation based on the analysis of legal precedents.
  • 683
  • 14 Dec 2021
Topic Review
Factors Related to Fintech Adoption
Technology in general, and information and communication technologies (ICT) specifically, have directly impacted all facets of human life, from innovation processes that affect the economy and industrial and organizational dynamics to important advances in different sectors. Such is the case in the financial sector, where emerging disruptive technologies such as financial technologies (Fintech) are adding elements of ease and speed to the different transactions carried out in that sector.
  • 681
  • 02 Jan 2024
Topic Review
The Evolution of U.S. Equity Trading Venues
The modern U.S. equity market has been evolving from floor trading by brokers who read the ticker tape and bid on offer to purely electric trading coded into computer algorithms. This entry briefly overviews the evolution of the U.S. equity venues and discusses the consequences of market fragmentation from theoretical and empirical perspectives.
  • 677
  • 01 Dec 2021
Topic Review
Qualifying Investor Alternative Investment Fund (QIAIF)
Qualifying Investor Alternative Investment Fund or QIAIF is a Central Bank of Ireland regulatory classification established in 2013 for Ireland's five tax-free legal structures for holding assets. The Irish Collective Asset-management Vehicle or ICAV is the most popular of the five Irish QIAIF structures, and was designed in 2014 to rival the Cayman Island SPC; it is the main tax-free structure for foreign investors holding Irish assets. In 2018, the Central Bank of Ireland expanded the Loan Originating QIAIF or L–QIAIF regime which enables the five tax-free structures to be used for closed-end debt instruments. The L–QIAIF is Ireland's main Debt–based BEPS tool as it overcomes the lack of confidentiality and tax secrecy of the Section 110 SPV. It is asserted that many assets in QIAIFs and LQIAIFs are Irish assets being shielded from Irish taxation. Irish QIAIFs and LQIAIFs can be integrated with Irish corporate base erosion and profit shifting ("BEPS") tax tools to create confidential routes out of the Irish tax system to Ireland's main Sink OFC, Luxembourg. In March 2019, the UN identified Ireland's "preferential tax regimes" for foreign funds on Irish assets as affecting the human rights of tenants in Ireland.
  • 677
  • 10 Nov 2022
Topic Review
Consequences of Geopolitics and COVID-19 on Economic Performance
The COVID-19 crisis and the war between Russia and Ukraine affects the world economy badly. The western countries’ economic sanctions on Russia and the Russian government’s reverse sanctions on western countries create pressure on the world economy. Countries over the world registered less economic growth, high inflation rate, and high government debt in 2022 compared to the fiscal period of 2019–2021. The emerging economies and developing countries of Europe were badly affected by the crisis as the level of inflation rate hit 27 percent and the economic growth of the region registered a negative 2.9 percent. It also found rising interest rates, exchange rate volatility, risk of stagflation, and rising energy prices are the short-term risks to economies. The issue of sustainable development goals and green aspects, risk of hyperinflation, and risk of economic recession are the long-term strategic challenges or risks to economies. Bailout and debt relief were found to be necessary for those countries badly affected by the crisis. Policymakers should facilitate financial policies and should switch from general assistance to targeted support of viable enterprises. 
  • 672
  • 11 Nov 2022
Topic Review
Chief Financial Officer Compensation and Corporate Sustainability
CFO compensation describes the remuneration of CFOs, which can be short-term and long-term oriented, cash based and non-cash based, and fixed or variable. The design of CFO compensation is crucial to aligning the interests of the CFO with the financial and non-financial interests of other stakeholders, making it an important corporate governance tool. 
  • 662
  • 15 Nov 2021
Biography
Lester Ingber
Prof. Lester Ingber has published over 100 papers and books in theoretical physics, neuroscience, finance, optimization, combat analysis, karate, and education.  As CEO of Physical Studies Institute LLC (PSI) in Hillsboro OR he develops and consults on projects documented in the https://www.ingber.com/ archive. Prof. Ingber received: his diploma from Brooklyn Technical High School in 1958; his
  • 661
  • 04 Aug 2022
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