Showing 1 - 10 of 868
Persistent link: https://www.econbiz.de/10000123247
Persistent link: https://www.econbiz.de/10013278457
Persistent link: https://www.econbiz.de/10001676501
The objective of this paper is to illustrate that the change in shareholders' attitude towards firms (from stakeholder model to shareholder model) influences the accounting treatments of goodwill. Our study is based on four countries (Great Britain, the United States, Germany, and France) and...
Persistent link: https://www.econbiz.de/10009151311
Coordination of macroeconomic policy has been a major topic at recent summit meetings, and has been the subject of a number of theoretical studies. However, relatively little empirical research exists on policy coordination. This paper is an attempt to help fill this gap. The paper considers the...
Persistent link: https://www.econbiz.de/10005372624
countries : France, an industrialized country where the disparities between sexes are outstandingly small, and Japan, where they … are particularly large. It is also proposed to explore the reasons why the male/female wage gap is so large in Japan in … markets in Japan and France. When it comes to the gender wage gaps, it is necessary to take the general structure of wages and …
Persistent link: https://www.econbiz.de/10008790464
of assets, income and cash flows, or the abundant liquidity at a low cost. This paper studies the risk behavior of the …
Persistent link: https://www.econbiz.de/10010898454
Theory of Money holds provided the economy is not trapped in a liquidity hole. The traditional theory of comparative …
Persistent link: https://www.econbiz.de/10010635004
We examine a primary outcome of corporate governance, the ability to identify and terminate poorly performing CEOs, to test the effectiveness of U.S. investor protections in improving the corporate governance of cross-listed firms. We find that firms from weak investor protection regimes that...
Persistent link: https://www.econbiz.de/10005368296
This paper uses a sample of 4,410 firms from 29 countries to investigate the relation between corporate governance and the shareholder base. In contrast to previous work, our results strongly support the notion that poor corporate governance, at both the firm and country level, negatively...
Persistent link: https://www.econbiz.de/10005368318