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Synergy guidance boosts announcement reactions but often fails to materialise. Disclosers show more goodwill impairments, weaker performance, and lower long‑run returns. External verification (UK Rule 28) improves credibility. spkl.io/6332578Znv #CorpFin
📎 Paper available via @ssrn.bsky.social: buff.ly/RYkq3OZ
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Anti‑BEPS tools work unevenly. Deduction limits curb shifting, but private CbCR and CFC rules push MNEs to expand activity abroad while continuing to shift income. spkl.io/6332178eAh #TaxPolicy #BEPS
Call For Proposals
HKIMR Monetary Research Programmes & Doctoral Internship Programme - Call for Proposals
Accepting applications through June 30, 2026.
Full details here: spkl.io/6332478Xqk
#AcademicChatter #CallForProposals
This article analyzes the #Employment Rights Act’s “ban” on fire-and-rehire/replace, including restricted variations, unfair dismissal rules, a #financial-difficulty exception, & remedies for successful claims.
Read: spkl.io/633267BLap
Subscribe: spkl.io/633217BLaZ
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This paper studies whether #political connections affect corporate digital transformation in the digital #economy & finds that political connections significantly hinder firms’ #digital transformation.
Read: spkl.io/633247B0Ba
Subscribe: spkl.io/633277B0BL
Private ratings understate risk. Privately rated bonds impair twice as often yet are downgraded less. Eliminating the gap would raise insurers’ capital charges by $4.5B/yr. Regulation can’t replace market discipline. spkl.io/6332678e0y #CreditRatings #Regulation
