The static trade-off and pecking order capital structure theories are analyzed and applied to nonprofit organizations. In addition, this paper also considers how nonprofits adjust their leverage over time. The analyses consider the unique role of donor-restricted endowments in the decision to borrow, as well as different types of borrowing by nonprofits. The results indicate that nonprofit capi...

The purpose of the paper is to present a description of the economic variables measured in the Mexican Health and Aging Study (MHAS), to provide a first view at the results and the quality of these data, and a preliminary look at the association between income and wealth and main socioeconomic and demographic variables, overall health, availability of retirement pensions, and coverage of health...

Abstract: This paper investigates whether various components of wealth affect real consumption asymmetrically through a threshold adjustment model. The empirical findings for the U.S. show that only stock market assets, financial assets including stock market assets, and household net assets exert a practical wealth effect on consumption expenditure. By contrast, financial assets excluding stoc...

In the study, it is aimed to investigate determinants of risk-taking behavior banks traded in Borsa Istanbul Bank Index period December 2000 - 2020 by panel cointegration and causality analysis. Risk-taking measured with Z-Score. Ratios related financial structure (Equity/Total Asset), asset quality (Net Credit/Total performance Profit/Total liquidity (Amihud Ratio) franchise value ((Market Val...

This study aims to determine the effect of NPM, TATO, and DER on Earning Per Share both partially simultaneously in Jakarta Islamic Index 70 (JII70) companies for 2018-2020 period. The data used this is secondary data, namely company's financial reports published by OJK. number samples was 41 registered with period, which were taken using purposive sampling method. analytical method uses panel ...

An S-Corp election can have positive and negative impacts on the valuation of a minority interest in a closely-held company depending on the specific facts pertinent to the company. In the majority of cases, the S-Corp election has a net positive economic impact to the fair market value of a minority interest, but the net effect can vary materially between shareholders of the same company, and ...

Penelitian ini bertujuan untuk mengetahui pengaruh solvabilitas yang diproksikan dengan debt to assets ratio dan aktivitas total turnover sebagai variabel independent terhadap profitabilitas return on asses dependent. Perusahaan menjadi objek penelitian yaitu PT Gajah Tunggal Tbk selama periode 2012-2021. Metodologi digunakan adalah regresi linear melakukan uji asumsi klasik terlebih dahulu. Be...

since 2001 the adoption of iran accounting standards has become obligatory. this study by using a sample of companies listed in tehran stock exchange (tse) compares the value relevance of ten selected accounting variables in two periods, before mandatory adaption of accounting standards (1996-1998) and after that (2005-2007). in this study the researchers have tried to control the effect of eco...

The banks’ response to their changes in leverage ratios is examined and evaluated in this paper. This reaction can be interpreted as if the coefficient of total debts to equity (lev1) and total assets to equity (lev2) are positive as anticipated in the banking network of Iran. The paper uses data from 31 Iranian banks’ annual databases during the course of 2006-13 in order to estimate an empiri...