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An empirical analysis of the 2000 corporate tax reform in Germany : effects on ownership and control in listed companies
Weber, Anke (contributor) - 2005
Persistent link: https://www.econbiz.de/10003262349
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Incorporation and taxation : theory and firm-level evidence
Egger, Peter; Keuschnigg, Christian; Winner, Hannes - 2009
This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes and corporate governance. The theory explains how the incorporation decision of entrepreneurs is driven by taxation (corporate and personal income taxes), corporate...
Persistent link: https://www.econbiz.de/10003854414
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New evidence on ownership structures in Germany
Köke, F. Jens - 1999
the previous German empirical literature: First, we study all legal forms of a Kapitalgesellschaft, firms that generally …
Persistent link: https://www.econbiz.de/10011443468
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New evidence on ownership structures in Germany
Köke, F. Jens - 1999
the previous German empirical literature: First, we study all legal forms of a Kapitalgesellschaft, firms that generally …
Persistent link: https://www.econbiz.de/10013428285
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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/10003850495
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Auswirkungen der deutschen Unternehmensteuerreform 2008 und der österreichischen Gruppenbesteuerung auf den grenzüberschreitenden Unternehmenserwerb
Bauer, André; Schanz, Deborah; Niemann, Rainer; … - 2008
Unternehmensteuerreform 2008 in Deutschland und die Einführung der Gruppenbesteuerung in Österreich in 2005 auf die Käufer- und … Kapitalgesellschaft zahlen kann als sein deutscher Konkurrent. Ein deutscher Investor kann sowohl auf dem österreichischen als auch auf … Unternehmensteuerreform 2008 in Deutschland um. Nun kann der österreichische Investor auf beiden Märkten einen höheren Preis zahlen. Durch die …
Persistent link: https://www.econbiz.de/10003872089
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Putting the corporation in its place
Guinnane, Timothy; Harris, Ron; Lamoreaux, Naomi R.; … - 2007
This article challenges the idea that the corporation is a globally superior form of business organization and that the … continental Europe. Although the corporation had important advantages over the main alternative form of organization (partnerships …-law countries (the UK and the US) and two countries governed by legal codes (France and Germany) and presents data showing the …
Persistent link: https://www.econbiz.de/10003468396
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Considering the shareholder perspective : value-based management systems and stock market performance
Rapp, Marc Steffen; Schellong, Daniel A.; Schmidt, … - 2010
increase shareholder value. -- value-based management ; corporate governance ; econometric analysis ; Germany …
Persistent link: https://www.econbiz.de/10008665075
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Managerial discretion in accounting for defined benefit obligations : an empirical analysis of German IFRS statements
Salewski, Marcus; Zülch, Henning - 2010
Persistent link: https://www.econbiz.de/10008857722
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The impact of thin-capitalization rules on external debt usage : a propensity score matching approach
Wamser, Georg - 2008
This paper analyzes how multinational enterprises respond to a restriction on interest deductions incurred for internal borrowing. The emphasis of the study is on a firm's response with respect to external borrowing. The empirical investigation applies propensity score matching techniques and...
Persistent link: https://www.econbiz.de/10008858922