This paper discusses how corporations have been impacted by changes in tax laws that regulate how businesses report their revenues over time. Accounting for these changes can lead corporations to manipulate income (profit) by manipulating various aspects of a company’s operations, including regular business practice, and, therefore, how much corporate taxes will be owed due to choices companies have made regarding which generally accepted accounting principles to follow (IFRS or GAAP). I will examine over 20 years of data on more than 20 global corporations that each file a public offering prospectus from 2015 through 2023 and tally to approximately 180 cases in total.
This study examines the relationship between inflation and economic growth in 13 least developed African countries from 1981 to 2019. Using Two-Step Least Squares (2SLS) and the Generalized Method of Moments (GMM), it identifies a nonlinear relationship between inflation and growth. The findings reveal an inflation threshold of 21.52%: below this level, inflation promotes economic growth, while above it, inflation negatively affects growth. Thus, high inflation hampers economic performance. The results also show that growth in these countries is mainly driven by gross fixed capital formation, population growth, and trade openness. In contrast, public spending and institutional development have a significant negative impact on economic growth. These findings highlight the importance for policymakers to consider the inflation threshold when designing monetary policies to ensure sustainable growth and effective inflation control.
This study examines the weak-form efficiency of developed and developing green financial markets using statistical tests, including unit root, autocorrelation, runs, and variance ratio tests. The analysis is based on weekly returns of two indices: the SRI KEHATI Index representing developing markets and the NASDAQ Clean Edge Energy Index representing developed markets. The sample is divided into two sub-periods: January 2, 2017–December 30, 2019, and March 2, 2022–December 30, 2024. Results showed that both markets exhibit weak-form efficiency, implying that abnormal returns cannot be consistently achieved.
Regional disparities still impact education, employment, and access to technology in Romania. The analysis of the evolution of these discrepancies over the 2018-2023 period is carried out based on regional variables on education, labour market conditions, and digital access. GIS mapping, Moran’s I, LISA cluster analysis, and PCA are used for the determination of territorial patterns and regional adaptation. The results reveal important differences between Bucharest-Ilfov and less developed regions, especially as regards the link between education, digitalization, and chances of employment. The results suggest that skill difference and technology access differences are still crucial determinants of regional development and long-term change.
This study presents a comprehensive bibliometric analysis of evacuation research, focusing on the integration of symmetry and asymmetry elements. By analyzing a dataset of scholarly papers from the ISI Web of Science database spanning 2000 to 2023, we reveal a sustained annual growth rate of 8.1% in academic interest. Key contributors, influential publications, and leading journals in the field are identified. The analysis highlights the importance of considering information symmetry/asymmetry, symmetric/asymmetric Hausdorff distance, evacuation layout symmetry/asymmetry, and symmetry-breaking behaviors of evacuees. We show that N-gram analysis techniques uncover various applications of symmetry and asymmetry in evacuation research, emphasizing their significance in addressing evacuation challenges and enhancing strategies.
