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The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing
Gegenfurtner, Bernhard; Ampenberger, Markus; Kaserer, … - 2009
first corroborate former results indicating that the accrual anomaly is also present in Germany. However, this anomaly seems …
Persistent link: https://www.econbiz.de/10010305701
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DAXplus Family – Primer on a family firm stock index in Germany
Achleitner, Ann-Kristin; Kaserer, Christoph; Kauf, Tobias; … - 2010
In January 2010 the Deutsche Börse Group introduced two family firm stock indices. Both indices are calculated as price and performance indices and extend the number of investment strategy indices of Deutsche Börse Group. The DAXplus Family is an all-share index whereas the DAXplus Family 30...
Persistent link: https://www.econbiz.de/10010305712
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The German entrepreneurial index (GEX®): a primer on an ownership-based style index in Germany
Achleitner, Ann-Kristin; Kaserer, Christoph; … - 2009
Recent research indicates that the majority of listed firms in Germany (and also in many other countries around the … world) have a dominant owner rather than being widely-held. Hence, owner-dominated firms comprise an important subset of … listed companies. This article introduces the concept of an ownership-based style index of listed firms in Germany, the …
Persistent link: https://www.econbiz.de/10010305735