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The institutional Design of international double Taxation Avoidance
Rixen, Thomas - Volkswirtschaftliche Fakultät, … - 2008
This article analyzes the institutional design of international double tax avoidance. The basic argument is that double tax avoidance exhibits the strategic structure of a coordination game with a distributive conflict. The distribution of tax revenues depends on the asymmetry of investment...
Persistent link: https://www.econbiz.de/10005835637
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Taxa pe Valoarea Adaugata in Contextul European
Ciumag, Marin - Volkswirtschaftliche Fakultät, … - 2006
Romania as a member state in the European Union, after the 1st of January has to itegrate the activity of economical agents in a new WATT cashing and administrating mechanism of „intra-communitaire” commerce. In European Union the WATT payment is made at the destination of merchandise, after...
Persistent link: https://www.econbiz.de/10005052175
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Impact of managerial ownership on financial policies and the firm’s performance: evidence Pakistani manufacturing firms
Din, Shahab-u-; Javid, Attiya Yasmin - Volkswirtschaftliche Fakultät, … - 2011
support that the concentration of managerial ownership affects the firms financial policies, mainly the leverage and dividend … determines a negative and significant association among the mangers ownership concentration and dividend policy of the firms … asymmetric information will decrease and directly decrease the effectiveness of the dividend policy. Beside this the firms with …
Persistent link: https://www.econbiz.de/10011260358
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Study On Dividend Policy: Antecedent and Its Impact On Share Price
Murhadi, Werner-Ria - Volkswirtschaftliche Fakultät, … - 2008
This research aims to test dividend signaling theory in an Indonesian capital market. Signaling theory states that … dividend policy has information content that can influence to share price. Examination of theory of signaling is related to … research phenomena in other countries indicating that by percentage there is degradation of company which is pay dividend and …
Persistent link: https://www.econbiz.de/10008685512
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Revisiting Executive Pay in Family-Controlled Firms: Family Premium in Large Business Groups
Cheong, Juyoung; Kim, Woochan - Volkswirtschaftliche Fakultät, … - 2014
According to the prior literature, family executives of family-controlled firms receive lower compensation than non-family executives. One of the key driving forces behind this is the existence of family members who are not involved in management, but own significant fraction of shares and...
Persistent link: https://www.econbiz.de/10011108030
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Acquisition versus greenfield: The impact of the mode of foreign bank entry on information and bank lending rates
Claeys, Sophie; Hainz, Christa - Volkswirtschaftliche Fakultät, … - 2006
Policy makers often decide to liberalize foreign bank entry but at the same time restrict the mode of entry. We study how different entry modes affect the interest rate for loans in a model in which domestic banks possess private information about their incumbent clients but foreign banks have...
Persistent link: https://www.econbiz.de/10005835210
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Sustainability of public debt: a theoretical and empirical investigation
Albu, Lucian-Liviu; Pelinescu, Elena - Volkswirtschaftliche Fakultät, … - 2000
At the beginning of the transition period, the public debt in Romania was insignificant. However, during the following years, the accumulating process accelerated. Although the indebtedness degree continues to be smaller than registered levels in other European countries, more dangerous could be...
Persistent link: https://www.econbiz.de/10005835849
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Covered Interest Rate Parity: The Case of the Czech Republic
Bednarik, Radek - Volkswirtschaftliche Fakultät, … - 2008
This paper tries to find out, whether the Covered Interest Rate Parity (CIRP) theory was valid for exchange rate CZK/EUR during the period ranging from May 2001 to November 2007. As a main tool, a common OLS regression was chosen. It was augmented by MA(1) process of residuals and by ARCH (6)...
Persistent link: https://www.econbiz.de/10005836334
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An Empirical Study of the Fisher Effect and the Dynamic Relation Between Nominal Interest Rate and Inflation in Singapore
Lee, King Fuei - Volkswirtschaftliche Fakultät, … - 2007
The Fisher effect postulated that real interest rate is constant, and that nominal interest rate and expected inflation move one-for-one together. This paper employs Johansen’s method to investigate for the existence of a long-run Fisher effect in the Singapore economy over the period 1976 to...
Persistent link: https://www.econbiz.de/10005837445
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Risk-adjusted pricing of bank’s assets based on cash flow matching matrix
Voloshyn, Ihor; Voloshyn, Mykyta - Volkswirtschaftliche Fakultät, … - 2013
To price bank’s assets correctly, it is important to know cost of funds. But funding cost calculation is complicated due to the fact that banks fund long term assets through short-term liabilities. As a result, assets with a given time to maturity are usually financed by several liabilities...
Persistent link: https://www.econbiz.de/10011145372