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The impact of an IFRS for SMEs-based standard on financial reporting properties and cost of debt financing : evidence from Swedish private firms
Hellman, Niclas; Nilsson, Henrik; Tylaite, Milda; … - In: The European accounting review 31 (2022) 5, pp. 1175-1205
Persistent link: https://www.econbiz.de/10013492813
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Financial disclosure environment and the cash policy of private firms
Ortiz, Marcelo - 2020 - Version: January 2020
Persistent link: https://www.econbiz.de/10012169719
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Performance comparison of state-owned enterprises versus private firms in selected emerging Asian countries
Thai-Ha Le; Park, Donghyun; Castillejos-Petalcorin, Cynthia - In: Journal of Asian business and economic studies : JABES 30 (2023) 1, pp. 26-48
Persistent link: https://www.econbiz.de/10014252313
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Corporate CO2 offsetting in small- and medium-seized firms in Germany
Engler, Daniel; Gutsche, Gunnar; Simixhiu, Amantia; … - 2021
small- and medium-sized firms in Germany. Our descriptive analysis shows both a rather limited engagement in corporate CO2 …
Persistent link: https://www.econbiz.de/10012649108
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Corporate governance characteristics of private SMEs' annual report submission violations
Lukason, Oliver; Camacho-Miñano, María-del-Mar - In: Journal of risk and financial management : JRFM 13 (2020) 10/230, pp. 1-19
Managers are, by law, responsible for the timely disclosure of financial information through annual reports, but despite that, it is usual that they are engaged in the unethical behaviour of not meeting the submission deadlines set in law. This paper sheds light on the afore-given issue by...
Persistent link: https://www.econbiz.de/10012388003
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Privatisierung und Going Public von staatlichen Eisenbahnunternehmen : Versuch eines adaptiven Vergleichs zwischen Japan und Deutschland
Schramm, Hans-Joachim; Eberl, Katharina - 2001
Privatisierung der DB nicht eingetroffen sind: Von allen Leistungs- und Qualitätskriterien traf nur bei den Kennwerten der …
Persistent link: https://www.econbiz.de/10010506208
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Competition, regulation and privatisation : the railroads and telecommunications network industries in Germany
Knieps, Günter (contributor) - 2004
In this paper we compare the privatisation and deregulation experience of German railroads with the telecommunications sector. In section 2 the period of nationalisation, legal entry barriers and self-regulation for the German railroad and the telecommunications sector is characterized. Section...
Persistent link: https://www.econbiz.de/10002509073
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Reformpolitik und Privatisierungspolitik im europäischen Vergleich
Institut der Deutschen Wirtschaft Köln - 2008
Deutschland hat in den Jahren 2006 und 2007 im europäischen Vergleich beachtliche wirtschaftliche Fortschritte gemacht … durch Strukturreformen für mehr Beschäftigung und Wachstum in Deutschland gesorgt. Schätzungsweise rund ein Drittel der … wären weitere Reformen insbesondere in der Arbeitsmarktpolitik dringend geboten. Wie ein europäischer Vergleich zeigt, ist …
Persistent link: https://www.econbiz.de/10011905764
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Financial Constraints of Private SMEs in Germany : Measurement and Consequences on Corporate Policies
Schauer (neé Klepsch), Catharina - 2016
enterprises (SMEs) in Germany from 1991 to 2011. From the survey data, we derive a financial constraints measure based on managers … difficult access to external finance. A comparison of our measure with the Size-Age index recently proposed by Hadlock and …
Persistent link: https://www.econbiz.de/10013007687
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Measuring and explaining management practices across firms and countries
Bloom, Nicholas; Van Reenen, John - 2006
Persistent link: https://www.econbiz.de/10003326113