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Are Your Clients Making the Right Loan Choice?
This paper uses a hypothetical debt scenario to compare the costs of four types of loans to fund consumption Results show that, under reasonable assumptions, 401(k) loans are cheaper than credit card and high-cost loans

Ning Tang, Timothy Lu

ARTICLE | Journal of Financial Planning | October 2014

Keywords: Hypothetical Debt Scenario, Loan Choices

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Corporate Tax Aggression and Debt
We provide a tradeoff model of the capital structure that allows leverage to be a function of a firm’s choice of tax aggressiveness

Shannon Lin, Naqiong Tong, Alan Tucker

ARTICLE | Journal of Banking and Finance | Vol. 40, 2014

Keywords: Tax planning, Tax aggression, Leverage, Debt, Capital structure

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Do Nonprofits Treat Their Employees Differently? Incentive Pay and Health Benefits
We examine how nonprofit, public, and for-profit establishments vary in the provision of health benefits and insurance and performance-based incentives using the 2002 National Organization Survey of establishments in the United States

Xinxiang Chen, Ting Ren, David Knoke

ARTICLE | Nonprofit Management & Leadership | SPRING 2014

Keywords: Agency theory, Health benefits, Intrinsic motivation, Ownership, Performance-based incentives

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Broker Monitoring of Premium Adequacy: the Role of Contingent Commissions
Contingent commissions, which are payments made by an insurer to brokers based on the volume and profitability of insurance placed with the insurer, have been criticized as damaging to the relationship between the insured and its broker

Mark J. Browne, Lan Ju, Zhiyong Tu

ARTICLE | Applied Economics | Vol. 46, 2014

Keywords: Contingent Commission, Insurance Underwriting Cycle

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The Three Faces of China: Strategic Alliance Partner Selection in Three Ethnic Chinese Economies
It is generally understood that firm strategy is linked to both internal firm resources and external, competitive industry forces

David Ahlstrom, Edward Levitas, Michael A. Hitt, M. Tina Dacin, Hong Zhu

ARTICLE | Journal of World Business | Vol. 49, 2014

Keywords: Strategy, Strategic alliances, Institutional theory, Culture, China, Taiwan, Hong Kong, Policy capturing

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Bank Finance Heterogeneity in China: Micro-Level Evidence
This article finds that there is a nonlinear relationship between a city’s development level and a bank’s impact on firm performance in China, by using firm level data

Chunyang Wang, Tianran Niu

ARTICLE | Applied Economics Letters | Vol. 21, No. 2, 2014

Keywords: Bank Finance, Firm Growth, Regional Difference, China

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