Empirical studies testing the predictions of the trade-off and pecking order theories have invariably produced inconsistent and contrary results when employing a multiple linear regression model. These erratic and ...

An environmental levy recently introduced in Ireland imposes a tax at the point of retail sale on lightweight plastic bags used by shoppers, previously supplied free of charge by retailers. This paper assesses the measure ...

In this study, I empirically examine the determinants of firms’ derivatives usage. Theory suggests that market exposure, manager-shareholder agency conflicts, and the threats of financial distress and underinvestment can ...

The objective of this thesis is to explore the under-researched area of corporate governance in small firms with an explicit focus on the potential value of a nonexecutive director (NED) on the small firm board and ...

This paper examines market-timing strategies based on inflation in a sample of three stock market indices drawn from the Shanghai and the Shenzhen Stock Exchanges between February 2002 and May 2010. Specifically, this study ...

This thesis presents a series of arguments, tools and techniques to help facilitate the efficient transfer of occupational risk from the community of producers and users of engineered nano materials (ENMs) to insurers, ...

The aims of the report were to:-Explore the disparity between the level of information required by lenders and the ability of SMEs to supply it. -Gain insights from the Credit Review Office (CRO) from its experience as an ...

This thesis provides an empirical analysis of European credit and interest rate derivative markets. By employing various econometric methods it looks to further understand the dynamics of these markets. This empirical research ...

The term “harmful tax competition” has become endemic. It is taken as a tautology that competition among nations for the favors of multinational companies, using their tax systems as bait, is harmful. This is a view held ...