Emerging Markets Review最新文献_第6页

The impact of corporate governance and state ownership on the default probabilities of Chinese firms 公司治理和国有产权对中国企业违约概率的影响

IF 4.8 2区经济学

Emerging Markets Review Pub Date : 2024-05-06 DOI: 10.1016/j.ememar.2024.101142

Lorne N. Switzer , Jun Wang , Yuehao Jiang

引用次数: 0

Net privatisation prices in Brazil 巴西的净私有化价格

IF 4.8 2区经济学

Emerging Markets Review Pub Date : 2024-05-06 DOI: 10.1016/j.ememar.2024.101143

José Eusébio Santos , Corrado Andini

引用次数: 0

Macroeconomic news, senior officials' speeches, and emerging currency markets: An intraday analysis of price jump reaction 宏观经济新闻、高级官员讲话和新兴货币市场：价格跳跃反应的盘中分析

IF 4.8 2区经济学

Emerging Markets Review Pub Date : 2024-05-03 DOI: 10.1016/j.ememar.2024.101147

Mohamed A. Ayadi, Walid Ben Omrane, Deepan Kumar Das

引用次数: 0

Venture capital investment in Latin America: The role of experience, distances, and network features 拉丁美洲的风险资本投资：经验、距离和网络特征的作用

IF 4.8 2区经济学

Emerging Markets Review Pub Date : 2024-05-03 DOI: 10.1016/j.ememar.2024.101145

Marcelo Guzella , Felipe Buchbinder , Verônica Santana

引用次数: 0

Intangible assets, corporate tax credits and pharmaceutical establishments 无形资产、企业税收抵免和制药厂

IF 4.8 2区经济学

Emerging Markets Review Pub Date : 2024-04-23 DOI: 10.1016/j.ememar.2024.101141

Meng-Ting Chen , Zadia M. Feliciano

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引用次数: 0

Fintech innovation: Is it beneficial or detrimental to financial inclusion and financial stability? A systematic literature review and research directions 金融科技创新：它对金融包容性和金融稳定是有利还是有害？系统文献综述与研究方向

IF 4.8 2区经济学

Emerging Markets Review Pub Date : 2024-04-20 DOI: 10.1016/j.ememar.2024.101140

Dário A.L.M. Sant'Anna, Paulo N. Figueiredo

{"title":"Fintech innovation: Is it beneficial or detrimental to financial inclusion and financial stability? A systematic literature review and research directions","authors":"Dário A.L.M. Sant'Anna, Paulo N. Figueiredo","doi":"10.1016/j.ememar.2024.101140","DOIUrl":"https://doi.org/10.1016/j.ememar.2024.101140","url":null,"abstract":"<div><p>Notwithstanding the financial innovations of the digital era, globally, 1.4 billion people are still excluded from the formal financial system, thus precluding them from achieving financial health and wellness. Financial innovations, such as financial technology or fintech, have gained increasing global attention as powerful tools for financial inclusion and socioeconomic development. In this study, we explore the potential of technologically-enabled financial innovation to bring unbanked segments of society into the formal financial system and the repercussions of such innovation on financial stability during the pandemic. However, the excitement around fintech has also masked its risks to the financial system and low-income people. We analyze the interrelationships among fintech, financial inclusion, and financial stability through a systematic literature review of 163 academic articles published between 2010 and 2023. We seek to fill the knowledge gaps in these subject areas by (1) mapping the fintech-driven financial inclusion field, (2) synthesizing the findings to develop a conceptual framework, and (3) discussing theoretically sound future research directions. This study is related to innovation with a focus on finance, contributing to a small but growing literature on the role of inclusive innovation and fintech-driven financial inclusion in promoting inclusive development and poverty alleviation, particularly in emerging economies. We also explore the potential effects of the COVID-19 pandemic and the interactive roles of financial capabilities and regulatory and supervisory frameworks in the interrelationships above.</p></div>","PeriodicalId":47886,"journal":{"name":"Emerging Markets Review","volume":"60 ","pages":"Article 101140"},"PeriodicalIF":4.8,"publicationDate":"2024-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140643645","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Economic policy uncertainty and tax avoidance: International evidence 经济政策的不确定性与避税：国际证据

IF 4.8 2区经济学

Emerging Markets Review Pub Date : 2024-04-20 DOI: 10.1016/j.ememar.2024.101135

A. Athira , Vishnu K. Ramesh

{"title":"Economic policy uncertainty and tax avoidance: International evidence","authors":"A. Athira , Vishnu K. Ramesh","doi":"10.1016/j.ememar.2024.101135","DOIUrl":"https://doi.org/10.1016/j.ememar.2024.101135","url":null,"abstract":"<div><p>In this study, we investigate how economic policy uncertainty (EPU) influences corporate tax avoidance using a dataset of listed firms from 22 countries spanning 1999 to 2019. Our findings align with the agency motive, showing that as EPU increases, firms tend to decrease their tax avoidance practices. Further analysis reveals that this negative relationship is particularly strong among unconstrained firms. We also observe that strong firm-level governance is associated with reduced tax avoidance during periods of heightened EPU. Furthermore, we investigate how institutional characteristics at the country level influence the relationship between EPU and firms' tax avoidance strategies. We find that firms in countries with strong governance, situated in developed economies, and adhering to stringent auditing standards are less inclined to engage in tax avoidance amid increasing EPU. Conversely, firms in countries with low GDP per capita, low governance scores, and located in emerging economies demonstrate a positive association between tax avoidance and EPU. Overall, our research highlights EPU as a key driver of corporate tax management, offering policymakers valuable insights into its potential impact on tax planning.</p></div>","PeriodicalId":47886,"journal":{"name":"Emerging Markets Review","volume":"60 ","pages":"Article 101135"},"PeriodicalIF":4.8,"publicationDate":"2024-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140650684","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Carbon emissions and audit fees: Evidence from emerging markets 碳排放与审计费用：新兴市场的证据

IF 4.8 2区经济学

Emerging Markets Review Pub Date : 2024-04-19 DOI: 10.1016/j.ememar.2024.101139

Xin Ding, Lamia Chourou, Walid Ben-Amar

引用次数: 0

Influential risk spreaders and systemic risk in Chinese financial networks 中国金融网络中具有影响力的风险传播者和系统性风险

IF 4.8 2区经济学

Emerging Markets Review Pub Date : 2024-04-18 DOI: 10.1016/j.ememar.2024.101138

Ming-Yuan Yang , Zhen-Guo Wu , Xin Wu , Sai-Ping Li

引用次数: 0

Culture imprint and gambling preference: Evidence from individual investors' trading in the Chinese stock market 文化印记与赌博偏好：来自中国股市个人投资者交易的证据

IF 4.8 2区经济学

Emerging Markets Review Pub Date : 2024-04-18 DOI: 10.1016/j.ememar.2024.101136

Jing Hao , Ziqiao Wang , Xiaotao Zhang , Feng He , Xuehong Chen

引用次数: 0