This article deals with the proper procedure for calculating Tax Shields (TS). The calculation includes cases where Losses Carried Forward are allowed and there is financial Other Income (OI). The procedure takes into ...

The main objective of this article is to test the hypothesis that utility preferences that incorporate asymmetric reactions between gains and losses generate better results than the classic Von Neumann-Morgenstern utility ...

The objectives of the present study were to develop a methodology that implies the use of an electronic spreadsheet to calculate the financial losses of involuntary days open (IDO; every additional day open beyond an optimal ...

This paper aims to investigate the influence of behavioral biases in financial education framing, mental accounting and loss aversion. Therefore, we prepared a questionnaire involving the identification of financial ...

Given the complexity of financial instruments currently in use, the purpose of this study is to examine, according to the proposed economic theory of Hyman P. Minsky, the factors that led to the recent financial crisis, ...

Companies in a general scope need to worry about increased productivity, however, there is another concern that needs special attention by causing financial loss and, including customer dissatisfaction, who are the losses ...