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Journal articles on the topic 'Regime of Accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 8 February 2022

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1

Hartman, Brian M., and Matthew J. Heaton. "Accounting for regime and parameter uncertainty in regime-switching models." Insurance: Mathematics and Economics 49, no. 3 (2011): 429–37. http://dx.doi.org/10.1016/j.insmatheco.2011.07.003.

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2

BLECK, ALEXANDER, and XUEWEN LIU. "Market Transparency and the Accounting Regime." Journal of Accounting Research 45, no. 2 (2007): 229–56. http://dx.doi.org/10.1111/j.1475-679x.2007.00231.x.

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3

Colwyn Jones, T., and David Dugdale. "The concept of an accounting regime." Critical Perspectives on Accounting 12, no. 1 (2001): 35–63. http://dx.doi.org/10.1006/cpac.2000.0412.

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4

Burkhardt, Katrin, and Roland Strausz. "Accounting Transparency and the Asset Substitution Problem." Accounting Review 84, no. 3 (2009): 689–712. http://dx.doi.org/10.2308/accr.2009.84.3.689.

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ABSTRACT: We develop a model to show that transparent accounting can worsen the asset substitution effect of debt. This negative effect can outweigh the usual positive effect of transparency. We demonstrate this point by comparing pure historical cost accounting to the conservatively skewed accounting regime of lower-of-cost-or-market (LCM). In a market with asymmetric information, the two regimes lead to different degrees of transparency. The more transparent LCM regime produces more efficient results for firms with lower debt levels, while the opaque rule of pure historical cost accounting i

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Tsao, Shou-Min, Hsueh-Tien Lu, and Edmund C. Keung. "Interim Reporting Frequency and the Mispricing of Accruals." Accounting Horizons 32, no. 3 (2018): 29–47. http://dx.doi.org/10.2308/acch-52097.

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SYNOPSIS This study examines the association between mandatory financial reporting frequency and the accrual anomaly. Based on regulatory changes in reporting frequency requirements in Taiwan, we divide our sample period into three reporting regimes: a semiannual reporting regime from 1982 to 1985, a quarterly reporting regime from 1986 to 1987, and a monthly reporting regime (both quarterly financial reports and monthly revenue disclosure) from 1988 to 1993. We find that although both switches (from the semiannual reporting regime to the quarterly reporting regime and from the quarterly repor

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6

Cernuşca, Lucian. "The Accounting and Tax Regime Regarding Sponsorship." CECCAR Business Review 2020, no. 2 (2020): 19–29. http://dx.doi.org/10.37945/cbr.2020.02.03.

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Bepari, Md Khokan, and Abu Taher Mollik. "Regime change in the accounting for goodwill." International Journal of Accounting & Information Management 25, no. 1 (2017): 43–69. http://dx.doi.org/10.1108/ijaim-02-2016-0018.

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Purpose This study aims to examine the impact of the recent regime change in accounting for goodwill, from the systematic periodic amortisation to the impairment testing, on the frequency and the extent of goodwill write-offs in the context of Australia. It also examines the impact of the change from the amortisation approach to the impairment approach on the value relevance of older goodwill. Design/methodology/approach The authors approach the first research question by comparing the actual amount of goodwill impairment charge by the sample firms with the minimum “as if” amortisation charge

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8

Lewis, Karen K. "Stochastic Regime Switching and Stabilizing Policies within Regimes." International Journal of Finance & Economics 1, no. 2 (1996): 71–85. http://dx.doi.org/10.1002/(sici)1099-1158(199604)1:2<71::aid-ijfe7>3.0.co;2-t.

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9

Radhakrishnan, Suresh. "Investors' Recovery Friction and Auditor Liability Rules." Accounting Review 74, no. 2 (1999): 225–40. http://dx.doi.org/10.2308/accr.1999.74.2.225.

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This paper examines investor welfare under two different liability regimes for holding auditors liable for investor losses, the due care and the strict liability regimes. In both regimes, the investor pays the expected legal liability cost to the auditor, and a portion of any subsequent damages awarded by the court is retained by the lawyer as a contingent fee, which is called the recovery friction. This study finds that the presence of the recovery friction leads to second-best efforts by the auditor and the manager. Investor welfare in the due care regime is higher than in the strict liabili

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How, Shi-Min, and Chandana Alawattage. "Accounting decoupled: A case study of accounting regime change in a Malaysian company." Critical Perspectives on Accounting 23, no. 6 (2012): 403–19. http://dx.doi.org/10.1016/j.cpa.2012.04.007.

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11

Downing, Jeff. "Fair-value accounting, asset sales and banks’ lending." Studies in Economics and Finance 35, no. 1 (2018): 163–77. http://dx.doi.org/10.1108/sef-10-2017-0294.

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Purpose This paper aims to examine the interaction between fair-value accounting, asset sales and banks’ lending in booms and busts. Throughout, the author uses “fair value” and “mark-to-market” interchangeably, to denote an accounting regime where changes in the prices of banks’ assets affect regulatory capital. “Historic-cost accounting” has been used in the paper to denote an accounting regime where changes in asset prices do not affect regulatory capital. Design/methodology/approach The author built a model that examines how the accounting regime affects banks’ incentives to sell assets an

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Drucker, Adam G., Stephen T. Garnett, Marty K. Luckert, Gabriel M. Crowley, and Niilo Gobius. "Manager-based valuations of alternative fire management regimes on Cape York Peninsula, Australia." International Journal of Wildland Fire 17, no. 5 (2008): 660. http://dx.doi.org/10.1071/wf07102.

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Decisions about fire management on pastoral properties are often made with little empirical knowledge. Proper accounting of the interactions between land, pasture, trees and livestock within the context of climatic variability and market conditions is required in order to assess financial implications of alternative fire management regimes. The present paper aims to facilitate such accounting through the development of a manager-driven decision-support tool. This approach is needed to account for variable property conditions and to provide direction towards considering optimal practices among

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13

Koo, Bon-Woo. "The Formation and Transformation of U.S. Capital Accounting Regime." Korean Journal of Sociology 52, no. 2 (2018): 37–84. http://dx.doi.org/10.21562/kjs.2018.05.52.2.37.

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14

Mellett, Howard, and Jan Williams. "Accountability and the accounting regime in the public sector." International Journal of Public Sector Management 9, no. 1 (1996): 61–70. http://dx.doi.org/10.1108/09513559610109466.

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15

DRIFFILL, JOHN, TURALAY KENC, and MARTIN SOLA. "REAL OPTIONS WITH PRICED REGIME-SWITCHING RISK." International Journal of Theoretical and Applied Finance 16, no. 05 (2013): 1350028. http://dx.doi.org/10.1142/s0219024913500283.

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We develop a model of regime-switching risk premia as well as regime-dependent factor risk premia to price real options. The model incorporates the observation that the underlying risky income streams of real options are subject to discrete shifts over time as well as random changes. The presence of discrete shifts is due to systematic and unsystematic risk associated with changes in business cycles or in economic policy regimes or events such as takeovers, major changes in business plans. We analyze the impact of regime-switching behavior on the valuation of projects and investment opportunit

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16

KINGSTON, GEOFFREY. "Choice of Tax Regime for Superannuation Contributors." Australian Accounting Review 16, no. 38 (2006): 41–46. http://dx.doi.org/10.1111/j.1835-2561.2006.tb00043.x.

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17

Yuen, Fei Lung, and Hailiang Yang. "Option Pricing in a Jump-Diffusion Model with Regime Switching." ASTIN Bulletin 39, no. 2 (2009): 515–39. http://dx.doi.org/10.2143/ast.39.2.2044646.

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AbstractNowadays, the regime switching model has become a popular model in mathematical finance and actuarial science. The market is not complete when the model has regime switching. Thus, pricing the regime switching risk is an important issue. In Naik (1993), a jump diffusion model with two regimes is studied. In this paper, we extend the model of Naik (1993) to a multi-regime case. We present a trinomial tree method to price options in the extended model. Our results show that the trinomial tree method in this paper is an effective method; it is very fast and easy to implement. Compared wit

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18

Chou, Nan-Ting, and Ramon P. DeGennaro. "REGIME CHANGES IN STOCK RETURNS." Journal of Business Finance & Accounting 21, no. 1 (1994): 93–108. http://dx.doi.org/10.1111/j.1468-5957.1994.tb00307.x.

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19

Rodríguez, Raúl, Benito González, Javier García, Gaetan Toulon, Frédéric Morancho, and Antonio Núñez. "DC Gate Leakage Current Model Accounting for Trapping Effects in AlGaN/GaN HEMTs." Electronics 7, no. 10 (2018): 210. http://dx.doi.org/10.3390/electronics7100210.

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A DC leakage current model accounting for trapping effects under the gate of AlGaN/GaN HEMTs on silicon has been developed. Based on TCAD numerical simulations (with Sentaurus Device), non-local tunneling under the Schottky gate is necessary to reproduce the measured transfer characteristics in a subthreshold regime. Once the trap concentration and distribution are determined in the device, the resulting gate leakage current is modeled making use of Verilog-A, for typical operation regimes.

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20

Choi, James J., David Laibson, and Brigitte C. Madrian. "Mental Accounting in Portfolio Choice: Evidence from a Flypaper Effect." American Economic Review 99, no. 5 (2009): 2085–95. http://dx.doi.org/10.1257/aer.99.5.2085.

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Consistent with mental accounting, we document that investors sometimes choose the asset allocation for one account without considering the asset allocation of their other accounts. The setting is a firm that changed its 401(k) matching rules. Initially, 401(k) enrollees chose the allocation of their own contributions, but the firm chose the match allocation. These enrollees ignored the match allocation when choosing their own-contribution allocation. In the second regime, enrollees selected both accounts' allocations, leading them to integrate the two. Own-contribution allocations before the

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21

Corona, Carlos, Lin Nan, and Ran Zhao. "Imitation in Product-Market Competition and Accounting Reporting." Journal of Management Accounting Research 32, no. 3 (2019): 93–115. http://dx.doi.org/10.2308/jmar-52581.

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ABSTRACT We analyze the economic impact of the accounting treatment of exploration expenditures in three different accounting regimes: aggregate disclosure, disaggregated disclosure, and a voluntary choice. The disclosure of information regarding the outcome of exploration can be used by competitors in two ways: to assess the competitive gain of the firm or to imitate the firm's exploration. Different accounting treatments provide different information for these two purposes and, thereby, affect investment decisions differently. We find that, if an accounting regime change that increases infor

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22

Guo, Weiyu, and Mark E. Wohar. "IDENTIFYING REGIME CHANGES IN MARKET VOLATILITY." Journal of Financial Research 29, no. 1 (2006): 79–93. http://dx.doi.org/10.1111/j.1475-6803.2006.00167.x.

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23

Accominotti, Olivier, Jason Cen, David Chambers, and Ian W. Marsh. "Currency Regimes and the Carry Trade." Journal of Financial and Quantitative Analysis 54, no. 5 (2019): 2233–60. http://dx.doi.org/10.1017/s002210901900019x.

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This study exploits a new long-run data set of daily bid and offered exchange rates in spot and forward markets from 1919 to the present to analyze carry returns in fixed and floating currency regimes. We first find that outsized carry returns occur exclusively in the floating regime, being zero in the fixed regime. Second, we show that fixed-to-floating regime shifts are associated with negative returns to a carry strategy implemented only on floating currencies, robust to the inclusion of volatility risks. These shifts are typically characterized by global flight-to-safety events that repres

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Cernușca, Lucian. "The Accounting and Tax Regime Regarding the Real Estate Rentals." CECCAR Business Review 1, no. 11 (2020): 15–22. http://dx.doi.org/10.37945/cbr.2020.11.02.

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25

Cohen, Jeffrey R., Ganesh Krishnamoorthy, Marietta Peytcheva, and Arnold M. Wright. "How Does the Strength of the Financial Regulatory Regime Influence Auditors' Judgments to Constrain Aggressive Reporting in a Principles-Based Versus Rules-Based Accounting Environment?" Accounting Horizons 27, no. 3 (2013): 579–601. http://dx.doi.org/10.2308/acch-50502.

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SYNOPSIS: With the movement toward adoption of International Financial Reporting Standards (IFRS) worldwide, a question arises as to whether the adoption of a principles-based approach, such as IFRS, will ultimately result in higher-quality financial reporting. This issue is particularly relevant because, even though for now the SEC is not adopting IFRS, the securities markets and the SEC still need to ponder the implications of a decision that may lead to the ultimate adoption of, or at least some degree of convergence with, IFRS in the U.S. To examine this issue, we employ an experiment with

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Cheung, Ka Chun, and Hailiang Yang. "Asset Allocation with Regime-Switching: Discrete-Time Case." ASTIN Bulletin 34, no. 01 (2004): 99–111. http://dx.doi.org/10.2143/ast.34.1.504957.

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In this paper, we study the optimal asset allocation problem under a discrete regime switching model. Under the short-selling and leveraging constraints, the existence and uniqueness of the optimal trading strategy are obtained. We also obtain some natural properties of the optimal strategy. In particular, we show that if there exists a stochastic dominance order relationship between the random returns at different regimes, then we can order the optimal proportions we should invest in such regimes.

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Tabasum, Heena, and S. Venkatesh. "GST Repercussion on Financial Reporting under IND AS Regime." ComFin Research 9, no. 2 (2021): 9–13. http://dx.doi.org/10.34293/commerce.v9i2.3660.

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Indian economy witnessed the biggest reform ever seen since independence is the GST introduction and application of accounting standards converged with Global standards, namely, IND AS. Both GST and IND ASare scorching topics of the period, as taxing goods or services and accounting can be seen as dependent on each other as they go in tandem with each other. Changes can be witnessed in the field of business, finance, accounting and reporting due to the GST move in India along with changes in tax command. Financial information is the primary source of information to the users to know about the

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Harris, Glen R. "Markov Chain Monte Carlo Estimation of Regime Switching Vector Autoregressions." ASTIN Bulletin 29, no. 1 (1999): 47–79. http://dx.doi.org/10.2143/ast.29.1.504606.

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AbstractFinancial time series data are typically found to possess leptokurtic frequency distributions, time varying volatilities, outliers and correlation structures inconsistent with linear generating processes, nonlinear dependence, and dependencies between series that are not stable over time. Regime Switching Vector Autoregressions are of interest because they are capable of explaining the observed features of the data, can capture a variety of interactions between series, appear intuitively reasonable, are vector processes, and are now tractable.This paper considers a vector autoregressio

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Prasetyo, Ahmad Danu, Camelia Magdalena, Brian Charvia, and Mandra Lazuardi Kitri. "Should Indonesia adopt a basket currency regime." Afro-Asian J. of Finance and Accounting 10, no. 4 (2020): 494. http://dx.doi.org/10.1504/aajfa.2020.110490.

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Alfeus, Mesias, Ludger Overbeck, and Erik Schlögl. "Regime switching rough Heston model." Journal of Futures Markets 39, no. 5 (2019): 538–52. http://dx.doi.org/10.1002/fut.21993.

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Rutherford, Brian A. "Are Accounting Standards Memes? The Survival of Accounting Evolution in an Age of Regulation." Philosophy of Management 19, no. 4 (2020): 499–523. http://dx.doi.org/10.1007/s40926-020-00142-0.

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AbstractThis paper employs memetics to argue against the view that standardisation overwhelms the evolution of accounting. I suggest that, in an unregulated setting, accounting procedures constitute classic memes and survive according to their fitness for their environment, which is predominantly a matter of their suitability for investment decision-making. In a standardising regime, the standardising canon embodies a special kind of meme encoding ideas as actions to be imitated to realise those ideas. Evolutionary pressures and the canon develop in tandem, although not necessarily synchronous

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Farooq, Omar. "Recommendations: Pre- and post-crisis analysis from Asian emerging markets." Corporate Ownership and Control 10, no. 3 (2013): 129–41. http://dx.doi.org/10.22495/cocv10i3art10.

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How does change in corporate governance regimes effect financial analysts? Are analysts able to incorporate the effect of better governance regimes in their recommendations? This paper aims to answer these questions by documenting the effect of corporate governance mechanisms on the performance of analysts‟ recommendations in Asian emerging markets during the pre-crisis and the post-crisis periods. Using a large dataset of analyst recommendations, we document that analysts were not able to generate informative recommendations during the post-crisis period (better governance regime). We report

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Antonelli, Valerio, Raffaele D’Alessio, Roberto Rossi, and Warwick Funnell. "Accounting and the banality of evil." Accounting, Auditing & Accountability Journal 31, no. 8 (2018): 2165–91. http://dx.doi.org/10.1108/aaaj-11-2016-2783.

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Purpose The purpose of this paper is to identify the significant role of accounting in the expropriation of Jewish real estate after the enforcement of race laws under Benito Mussolini’s Fascist regime in Italy. Design/methodology/approach Hannah Arendt’s understanding of government bureaucracy in the twentieth century totalitarian regimes informs the research which draws upon a wide range of primary sources. Findings Implementation of the program of expropriation was the responsibility of a government body, EGELI, which was created specifically for this purpose. The language of accounting pro

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Akinsomi, Omokolade, Yener Coskun, Rangan Gupta, and Chi Keung Marco Lau. "Impact of volatility and equity market uncertainty on herd behaviour: evidence from UK REITs." Journal of European Real Estate Research 11, no. 2 (2018): 169–86. http://dx.doi.org/10.1108/jerer-06-2017-0021.

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PurposeThis paper aims to examine herding behaviour among investors and traders in UK-listed Real Estate Investment Trusts (REITs) within three market regimes (low, high and extreme volatility periods) from the period June 2004 to April 2016.Design/methodology/approachObservations of investors in 36 REITs that trade on the London Stock Exchange as at April 2016 were used to analyse herding behaviour among investors and traders of shares of UK REITs, using a Markov regime-switching model.FindingsAlthough a static herding model rejects the existence of herding in REITs markets, estimates from th

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한형성. "‘Home Accounting Movement’ in Park Chung Hee Regime in the 1970s." Review of Business History 32, no. 2 (2017): 203–30. http://dx.doi.org/10.22629/kabh.2017.32.2.009.

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Smith-Lacroix, Jean-Hubert, Sylvain Durocher, and Yves Gendron. "The erosion of jurisdiction: Auditing in a market value accounting regime." Critical Perspectives on Accounting 23, no. 1 (2012): 36–53. http://dx.doi.org/10.1016/j.cpa.2011.09.002.

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37

LEHEZA, Yulia. "LEGAL REGIME OF ACCOUNTING AND WASTE MANAGEMENT OF THE MINING INDUSTRY." Law. State. Technology, no. 1 (2021): 32–40. http://dx.doi.org/10.32782/lst/2021-1-5.

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Stenheim, Tonny, and Dag Øivind Madsen. "The shift of accounting models and accounting quality: The case of Norwegian GAAP." Corporate Ownership and Control 14, no. 4 (2017): 289–300. http://dx.doi.org/10.22495/cocv14i4c1art11.

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This paper investigates the change in accounting quality when firms shift from a revenue-oriented historical cost accounting regime as Norwegian GAAP (NGAAP) to a balance-oriented fair value accounting regime as International Financial Reporting Standards (IFRS). Previous studies have demonstrated mixed effects on the accounting quality upon IFRS adoption. One possible reason is that the investigated domestic GAAP to a large extent has been adjusted to IFRS prior to IFRS adoption. This is not the case in NGAAP where IFRS adoption led to significant changes in the recognition and measurement ru

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Hatherly, David, Luc Nadeau, and Lyn Thomas. "GAME THEORY AND THE AUDITOR'S PENALTY REGIME." Journal of Business Finance & Accounting 23, no. 1 (1996): 29–45. http://dx.doi.org/10.1111/j.1468-5957.1996.tb00400.x.

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Ji, Xudong, Wei Lu, Wen Qu, and Vernon J. Richardson. "Changes in Internal Control Disclosure and Analyst Forecasts Around Mandatory Disclosure Required by the China SOX." Accounting Horizons 33, no. 3 (2019): 43–68. http://dx.doi.org/10.2308/acch-52452.

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SYNOPSIS Beginning January 1, 2012, all publicly listed firms in China are required, under the Basic Standard of Enterprise Internal Control (China SOX), to provide an internal control report (ICR). Prior to that, many firms had elected to voluntarily comply with this regulation. We examine the change in internal control disclosure regimes and its impact on the properties of analyst earnings forecasts. We compare the quantity and severity of ICWs disclosed under voluntary versus mandatory regimes, and find evidence suggesting that the disclosure of more serious ICWs increases when ICW disclosu

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Christiansen, Charlotte, Angelo Ranaldo, and Paul Söderlind. "The Time-Varying Systematic Risk of Carry Trade Strategies." Journal of Financial and Quantitative Analysis 46, no. 4 (2011): 1107–25. http://dx.doi.org/10.1017/s0022109011000263.

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AbstractWe explain the currency carry trade (CT) performance using an asset pricing model in which factor loadings are regime dependent rather than constant. Empirical results show that a typical CT strategy has much higher exposure to the stock market and is mean reverting in regimes of high foreign exchange volatility. The findings are robust to various extensions. Our regime-dependent pricing model provides significantly smaller pricing errors than a traditional model. Thus, the CT performance is better explained by a time-varying systematic risk that increases in volatile markets, suggesti

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Wright, Joseph, and Abel Escribà-Folch. "Authoritarian Institutions and Regime Survival: Transitions to Democracy and Subsequent Autocracy." British Journal of Political Science 42, no. 2 (2011): 283–309. http://dx.doi.org/10.1017/s0007123411000317.

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This article examines how authoritarian parties and legislatures affect regime survival. While authoritarian legislatures increase the stability of dictators, political parties – even when devised to quell internal threats – can destabilize dictators. The main argument is that authoritarian parties influence the distribution of power in a subsequent new democracy by helping to protect the interests of authoritarian elites. These institutions thus increase the likelihood of democratization. Using a dataset of authoritarian regimes in 108 countries from 1946 to 2002 and accounting for simultanei

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Gibassier, Delphine. "Private Standards in the Climate Regime: The Greenhouse Gas Protocol." Social and Environmental Accountability Journal 33, no. 3 (2013): 181–82. http://dx.doi.org/10.1080/0969160x.2013.845037.

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Bartov, Eli, C. S. Agnes Cheng, and Hong Wu. "Overbidding in Mergers and Acquisitions: An Accounting Perspective." Accounting Review 96, no. 2 (2020): 55–79. http://dx.doi.org/10.2308/tar-2018-0260.

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ABSTRACT Does accounting regime play a role in the well-documented phenomenon of overbidding in M&As? The 2001 regulatory change from a goodwill amortization to a non-amortization regime (SFAS 142) affords us a quasi-experimental setting for testing the consequences of M&A accounting rules for acquirers' bidding decisions. Relying on a novel approach to modeling optimal bidding, our primary finding indicates a significant increase in overbidding in the post-2001 period, suggesting that M&A accounting has real consequences for bidding decisions, and that this result is robust to a b

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Еремеева, С., and S. Eremeeva. "Features of the Accounting of Re-export Operations." Auditor 4, no. 1 (2018): 24–31. http://dx.doi.org/10.12737/article_5a6717c8caf416.08094880.

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This article deals with the re-export of goods, as a form of international economic relations, the conditions for the introduction of the re-export regime are considered. In addition, the work describes the types of re-export, gives features of re-export operations, offers sub-accounts for analytical accounting of re-export operations.

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Pastor, A. V., F. Ludwig, H. Biemans, H. Hoff, and P. Kabat. "Accounting for environmental flow requirements in global water assessments." Hydrology and Earth System Sciences 18, no. 12 (2014): 5041–59. http://dx.doi.org/10.5194/hess-18-5041-2014.

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Abstract. As the water requirement for food production and other human needs grows, quantification of environmental flow requirements (EFRs) is necessary to assess the amount of water needed to sustain freshwater ecosystems. EFRs are the result of the quantification of water necessary to sustain the riverine ecosystem, which is calculated from the mean of an environmental flow (EF) method. In this study, five EF methods for calculating EFRs were compared with 11 case studies of locally assessed EFRs. We used three existing methods (Smakhtin, Tennant, and Tessmann) and two newly developed metho

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Pastor, A. V., F. Ludwig, H. Biemans, H. Hoff, and P. Kabat. "Accounting for environmental flow requirements in global water assessments." Hydrology and Earth System Sciences Discussions 10, no. 12 (2013): 14987–5032. http://dx.doi.org/10.5194/hessd-10-14987-2013.

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Abstract. With growing water needs for food production, it is necessary to improve the quantification of "Environmental Flow Requirements (EFRs)" to secure enough water for the freshwater ecosystems. In this study, five methods for calculating EFRs were compared to 11 case studies of locally-calculated EFRs. Three of the methods already existed (Smakhtin, Tennant and Tessmann) and two were developed in this study (the Variable Monthly Flow method and the Q90_Q50 method). The Variable Monthly Flow (VFM) method mimics for the first time the natural flow regimes while being "validated" at global

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48

Christiansen, Charlotte. "Regime switching in the yield curve." Journal of Futures Markets 24, no. 4 (2004): 315–36. http://dx.doi.org/10.1002/fut.10118.

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Alexander, Carol, Alexander Rubinov, Markus Kalepky, and Stamatis Leontsinis. "Regime-dependent smile-adjusted delta hedging." Journal of Futures Markets 32, no. 3 (2011): 203–29. http://dx.doi.org/10.1002/fut.20517.

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Thomas, Deborah W., Tracy S. Manly, and Craig T. Schulman. "An International Investigation of the Influence of Dividend Taxation on Research and Development Tax Credits." Journal of the American Taxation Association 25, no. 2 (2003): 35–54. http://dx.doi.org/10.2308/jata.2003.25.2.35.

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Abstract:

This paper examines the ability of the research and development (R&D) tax credit to stimulate corporate R&D investment by considering it in the context of different forms of taxation for dividends. Many countries use an imputation system to eliminate the double tax on dividends found in a classical system. Using an international sample, we compare firms from different tax regimes that invest in R&D. The tax regime of interest offers both an R&D tax credit and an imputation credit for dividends. We develop a system of equations to estimate the companies' R&D expense and divi

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