Narrow search
Showing 1 - 10 of 240
Cover Image
Qualitative Information Disclosure : Is Mandating Additional Tax Information Disclosure Always Useful?
Bilicka, Katarzyna Anna; Casi-Eberhard, Elisa; Seregni, … - 2021
Firms are facing progressively more stringent tax disclosure requirements. In this paper, we examine whether increased qualitative tax transparency leads to intended outcomes using, as an exogenous shock, the 2016 UK reform that mandated the disclosure of a tax strategy for firms above a certain...
Persistent link: https://www.econbiz.de/10013231964
Cover Image
Disclosure Deregulation of Quarterly Reporting
Behrmann, Vanessa; Hornuf, Lars; Zimmermann, Jochen - 2022
In this article we investigate the deregulation efforts resulting from the 2015 transposition of the EU’s Transparency Directive into German law and analyze whether a reduction in the minimum content requirements for quarterly reporting increases information asymmetries and decreases firm...
Persistent link: https://www.econbiz.de/10013323972
Cover Image
Valuation of international oil companies : RoACE era
Osmundsen, Petter; Asche, Frank; Misund, Bård; Mohn, Klaus - 2005
High oil prices are normally expected to stimulate exploration and the development of new oil and gas fields. But over the last few years, financial analysts have focused strongly on shortterm accounting return (RoACE) for benchmarking and valuation, and this has led to high capital discipline...
Persistent link: https://www.econbiz.de/10010275859
Cover Image
Switching Beers? The Effects of Switching Costs on Prices and Profits in Competitive Markets
He, Xiaoyang; Siebert, Ralph - 2021
the high-quality firm’s product than vice versa. The high-quality firm is better shielded from price competition, as its …
Persistent link: https://www.econbiz.de/10013228856
Cover Image
Competition and the Role of Group Identity
Cornaglia, Francesca - 2019
The emergence of competition is a defining aspect of human nature and characterizes many important social environments …
Persistent link: https://www.econbiz.de/10012866401
Cover Image
The Impact of the German 'DEAL' on Competition in the Academic Publishing Market
Haucap, Justus; Moshgbar, Nima; Schmal, Wolfgang Benedikt - 2021
publications in Wiley and Springer Nature journals at the cost of other journals. From that two related competition concerns emerge …
Persistent link: https://www.econbiz.de/10013236277
Cover Image
Competition for Promotion Can Induce Household Specialization between Equally Competitive Spouses
Bastani, Spencer; Dickmanns, Lisa; Giebe, Thomas; … - 2022
We analyze equally competitive spouses competing for promotion in their respective workplaces and show that an asymmetric equilibrium featuring household specialization can arise. Examples where the asymmetric equilibrium is welfare-superior to the symmetric equilibrium are highlighted. By...
Persistent link: https://www.econbiz.de/10013293277
Cover Image
Is Being Competitive Always an Advantage? Degrees of Competitiveness, Gender, and Premature Work Contract Termination
Lüthi, Samuel; Wolter, Stefan C. - 2021
In this study, we examine the influence of competitiveness on the stability of labour relations using the example of premature employment and training contract termination in the apprenticeship education sector. The paper extends the small but growing evidence on the external relevance of...
Persistent link: https://www.econbiz.de/10013214340
Cover Image
Competition and Career Advancement
Johnsen, Julian; Ku, Hyejin; Salvanes, Kjell G. - 2023
In standard promotion tournaments, contestants are ranked based on their output or productivity. We argue that workers’ career progression may also depend on their relative rankings in dimensions a priori unrelated to their job performance, such as visibility or in-person presence. Such...
Persistent link: https://www.econbiz.de/10014345961
Cover Image
Competition and Innovation in Automobile Markets
Ghosal, Vivek; Ni, Jiayao - 2015
Using data from the U.S. automobile market, we empirically examine the link between competition and innovation … this an interesting market to examine the link between competition and innovation. We use firm-level time-series data over … patenting, and the relationship is reasonably non-linear; (2) higher market-wide competition results in an increase in patenting …
Persistent link: https://www.econbiz.de/10011388173