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New economy accounting : why are broad-based stock option plans so attractive?

Hess, Dieter E.; Lüders, Erik - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2000

in U.S. companies. This paper shows the tax implications and accounting rules for stock option plans. By comparison of … the tax and accounting rules for different compensation schemes we show that the popularity of stock options may be mainly … due to the U.S. Generally Accepted Accounting Principles (US-GAAP) which require no charge to earnings for speciffically …

Persistent link: https://www.econbiz.de/10005097854

Does social software increase labour productivity?

Sarbu, Miruna - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2013

Social software applications such as wikis, blogs or social networks are being increasingly applied in firms. These applications can be used for external communication as well as knowledge management enabling firms to access internal and external knowledge. Firms can optimize customer...

Persistent link: https://www.econbiz.de/10010957696

The adoption of social enterprise software

Engelstätter, Benjamin; Sarbu, Miruna - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2011

Social enterprise software is a highly promising software application for firms, though it is still in an infancy state. It offers rapid real-time information transfer based on business collaboration tools or instant messaging. The software collects and processes customer data from surveys,...

Persistent link: https://www.econbiz.de/10009646614

Enterprise systems and innovations

Engelstätter, Benjamin - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2009

This paper analyzes the relationship between the three main enterprise systems (Enterprise Resource Planning (ERP), Supply Chain Management (SCM), Customer Relationship Management (CRM)) and firms' innovational performance. It studies whether the enterprise systems have impacts on process as...

Persistent link: https://www.econbiz.de/10008474662

Enterprise software and service innovation: Standardization versus customization

Engelstätter, Benjamin; Sarbu, Miruna - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2010

This paper analyzes the relationship between service innovation and different types of enterprise software systems, i.e. standardized enterprise software designed to fit one certain business sector and enterprise software specifically customized for a single firm. Using firm-level data of a...

Persistent link: https://www.econbiz.de/10008794604

Enterprise systems and labor productivity: disentangling combination effects

Engelstätter, Benjamin - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2009

This study analyzes the relationship between the three main enterprise systems (Enterprise Resource Planning (ERP), Supply Chain Management (SCM), Customer Relationship Management (CRM)) and labor productivity. It reveals the performance gains due to different combinations of these systems. It...

Persistent link: https://www.econbiz.de/10005027061

Women on the board and executive duration: Evidence for European listed firms

Buchwald, Achim; Hottenrott, Hanna - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2015

The participation of women in top-level corporate boards (or rather the lack of it) is subject to intense public debate. Several countries are considering legally binding quotas to increase the share of women on boards. Indeed, research on board diversity suggests positive effects of gender...

Persistent link: https://www.econbiz.de/10011203170

Carbon management: Evidence from case studies of German firms under the EU ETS

Heindl, Peter; Lutz, Benjamin - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2012

This paper examines the management practices of German firms with obligations under the EU Emissions Trading Scheme (EU ETS) based on six structured in-depth interviews with managers of firms from different industries and based on survey data. The paper sheds light on management and trading...

Persistent link: https://www.econbiz.de/10010957643

Cartel detection in procurement markets

Hüschelrath, Kai; Veith, Tobias - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2011

Cartel detection is usually viewed as a key task of either competition authorities or compliance officials in firms with an elevated risk of cartelization. We argue that customers of hard core cartels can have both incentives and possibilities to detect such agreements on their own initiative...

Persistent link: https://www.econbiz.de/10009646593

Strategic complementarities between different types of ICT-expenditures

Kaiser, Ulrich - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2003

Multivariate Tobit models are estimated using German cross?sectional data to test whether strategic complementarities exist between expenditures in four different types of ICT?components. If two ICT?components are complements, they are correlated (provided that agents act rationally)....

Persistent link: https://www.econbiz.de/10005097572