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Contingent Valuation: A Critical Assessment
Type: Book
ISBN: 978-1-84950-860-5

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Publication date: 23 April 2005

S. Hoti and Michael McAleer

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Modelling the Riskiness in Country Risk Ratings
Type: Book
ISBN: 978-0-44451-837-8

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Article
Publication date: 1 October 2000

David Higgins, Jacob Oluwoye and Dennis Lenard

New business opportunities and challenges are changing the structure of office, industrial and retail organisations and altering the pattern and demand for space. These…

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New business opportunities and challenges are changing the structure of office, industrial and retail organisations and altering the pattern and demand for space. These agents of change on organisations’ decisions for new space formed the basis for a questionnaire survey of 167 new space occupiers. An index of degree of importance constructed from the results can provide a new platform for corporate real estate planning and a strategic approach to commercial property market decisions.

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Journal of Corporate Real Estate, vol. 2 no. 4
Type: Research Article
ISSN: 1463-001X

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Urban Dynamics and Growth: Advances in Urban Economics
Type: Book
ISBN: 978-0-44451-481-3

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Article
Publication date: 1 March 2006

Maria Minniti

Recent studies have shown that the contribution of small firms to employment and GDP is increasing. A large amount of work has also established the significance of social…

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Recent studies have shown that the contribution of small firms to employment and GDP is increasing. A large amount of work has also established the significance of social and economic variables for entrepreneurial decisions. Very little is known, however, about how government policies and programs influence entrepreneurial activity, and whether these effects are consistent across countries. Using original data from a representative sample of 10,000 individuals and from more than 300 open-ended interviews in 10 countries, this article provides some suggestive evidence that government intervention aimed at enhancing the underlying environment of entrepreneurial decisions may be more effective than intervention designed to provide safety nets.

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New England Journal of Entrepreneurship, vol. 9 no. 1
Type: Research Article
ISSN: 2574-8904

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Article
Publication date: 31 December 2004

Robert Blood

The emergence of non‐governmental organisations (NGOs), along with supranational organisations, is probably the most important political development of the post‐Second…

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The emergence of non‐governmental organisations (NGOs), along with supranational organisations, is probably the most important political development of the post‐Second World War period. Yet it is not easy to explain why they are so numerous today but relatively rare just 50 years ago. By comparing the internal organisation, diversity, brand building and internationalism of NGOs and corporations, this paper shows that NGOs are far more similar to private corporations than to any existing political institution. Moreover, the corporate model has given NGOs important advantages with which they have “out‐competed” traditional political institutions to win greater public influence, awareness and trust. In the increasingly important arena of supranational politics and treaty organisations, NGOs have exploited the flexibility of their corporate structure to become the sole players apart from governments. Thus NGOs are, in effect, the political analogues of that other highly successful late 20th institution, corporations, sharing not only their strengths, but also their weaknesses.

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Journal of Communication Management, vol. 9 no. 2
Type: Research Article
ISSN: 1363-254X

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Publication date: 1 June 2005

Jeong W. Lee and Nancy Beneda

This study seeks to determine whether changes in future prices are determined by the shifting of price risk and the presence of risk premiums in transactions between…

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This study seeks to determine whether changes in future prices are determined by the shifting of price risk and the presence of risk premiums in transactions between hedgers and speculators. The alternative explanation is that the returns accruing to speculators are a result of the superior forecasting ability processed by speulators. The study examines the characteristics of price movements and net hedging positions in twenty‐nine futures markets.The results of the study are consistent with the presence of both risk shifting to speculators and superior forecasting ability of speculators in futures markets. While the risk bearing explanation may be valid for particular markets under special conditions, forecasting ability may be present in other markets.The implication is useful for investors in determining which markets may reflect ongoing and unidirectional price changes.

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Management Research News, vol. 28 no. 6
Type: Research Article
ISSN: 0140-9174

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The Creation and Analysis of Employer-Employee Matched Data
Type: Book
ISBN: 978-0-44450-256-8

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Article
Publication date: 11 March 2003

Vivek Mande, Mark E. Wohar and Richard F. Ortman

A number of U.S. studies have documented an optimistic bias in analysts’ forecasts of earnings. This study investigates whether the optimistic bias and asymmetric behavior…

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A number of U.S. studies have documented an optimistic bias in analysts’ forecasts of earnings. This study investigates whether the optimistic bias and asymmetric behavior of forecast errors found in most U.S. studies exists in Japan. We find that for firms reporting profits, Japanese analysts’ forecasts have much greater accuracy and exhibit a small pessimistic bias in comparison to firms reporting losses, where analysts’ forecasts exhibit extremely poor accuracy and an extremely significant optimistic bias. The lack of ability to forecast losses is due to their transitory nature and not due to earnings management. Forecast accuracy and bias are not related to firm size, but are related to the magnitude of reported lossess and profits.

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Multinational Business Review, vol. 11 no. 1
Type: Research Article
ISSN: 1525-383X

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Article
Publication date: 1 April 2004

Jeyapalan Kasipillai

In recent years, there have been a significant number of mergers and acquisitions (M&As) among financial institutions in American, European as well as in Asian countries…

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In recent years, there have been a significant number of mergers and acquisitions (M&As) among financial institutions in American, European as well as in Asian countries. The Malaysian government too has encouraged mergers among financial institutions since the 1997‐98 financial crisis so as to create stronger and more viable business entities. Through M&As Malaysian financial institutions are expected to emerge more resilient to withstand the pressures and challenges arising from the increasingly globalized business environment. Numerous tax considerations arise as a result of mergers and acquisitions (M&As) and this has financial implications for the new entities. This paper examines broad tax issues involving M&As. The types of taxes that would become payable include income tax, real property gains tax and stamp duty. Income tax effects include deductibility of payments for termination of employees, legal fees, bad debts and treatment of business losses as well as capital allowances. Aspects involving stamp duty payment are also analyzed. Mergers and acquisitions inevitably involve a transfer of shares or property and as such the property gains tax issues are also addressed.

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Managerial Finance, vol. 30 no. 4
Type: Research Article
ISSN: 0307-4358

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