Why Do Some Businesses Pay Less Tax?
Few issues spark more public debate than large corporations paying little—or sometimes no—federal income tax. Since 2018, the U.S. federal corporate income tax rate has…
financial management
How Cultural Values Influence Financial Forecasting
People often interpret the same information in very different ways, shaped by their perspectives and ways of thinking. In the financial world, this can influence…
Independent Directors Linked to Greater Scrutiny of Risky CEO Compensation Plans
Independent directors may play a much stronger role in controlling executive pay than critics have long assumed, according to new research from the University of…
Higher Board Interpersonal Diversity Correlates with Reduced Tax Avoidance Practices
New research analysing two decades of corporate data suggests that greater board interpersonal diversity is associated with lower levels of aggressive tax avoidance. The findings…
Brexit Unleashed Economic Uncertainty Across Britain and Europe
Brexit triggered widespread financial volatility across European markets, revealing how deeply interconnected the continent’s financial systems had become, according to new research from the University…
Artificial Intelligence Gauges Corporate Complexity
Warren Buffett once advised that you should never invest in a business you cannot understand. Yet, that principle has not deterred many investors from backing…
Study Identifies Significant Fees and Competitive Challenges in Options Trading
Could the way the options market is set up be quietly costing you far more than your stock trades? A recent study published in The…
How Feelings of Dread Influence the Decisions We Make, Research Finds
A new study has found that people are far more emotionally affected by anticipating negative future events than by imagining positive ones. This pattern helps…
Cross-Border Mergers and Acquisitions and Their Role in Anticipating Economic Growth and Currency Performance
In a period marked by heightened economic uncertainty and recurring episodes of financial instability, cross-border investment activity offers valuable insight into what may lie ahead…
Want Lower Mortgage Fees? Don’t Settle for the First Offer
A new study has revealed that most home buyers in the United States are paying more in mortgage fees than necessary, creating a market of…
Hidden arrangements are inflating the cost of 401(k) retirement plans
In many workplace retirement schemes, one of the main attractions has been the idea of choice. Employees are typically encouraged to believe they are selecting…
Exploring the Consequences of the Bank of Japan’s Exchange-Traded Fund Interventions
It is widely acknowledged that the Bank of Japan’s (BOJ) Exchange-Traded Fund (ETF) purchase programme had a profound impact on Japan’s stock market. Analysts and…