We document a $15.3 billion decrease in equity foreign portfolio investment to the U.S. from tax haven countries after FATCA implementation, consistent with a decrease in "round-tripping" investment activity attributable to U.S. investors' offshore tax evasion activities.
The March AAII Asset Allocation Survey also showed a small increase in cash allocations and a decrease in exposure to equities.
Comparably, Urquiza et al. (2012) find, for a sample of 36 Spanish firms, that forward-looking information in the annual report is associated with a decrease in the cost of equity capital.
In Sweden, the trend of decrease in equity has tentatively been interpreted by, for example, Myrberg and Rosén (2006) as a possible effect of the free school choice.
The average fall in negative equity masked a decrease in the south of England and an increase in northern England and other parts of Britain.
Sentiment according to the Chicago Board Options Exchange equity put/call ratio is showing a decrease in pessimism.
Companies that owned equity stakes at the time of the tax reform experience a decrease in average announcement returns relative to the control group of 1.2%%.
"Ivan took a decrease in compensation last year.
"There is a decrease in fidelity".
