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the temporary cycles of investment, divestment, return and loss, market highs and lows that form the framework of the … of financial steering, which are associated with these investment decision valuations. The combination of accounting with …1. Introduction -- 2. Value Management for the Energy Industry: Financial KPI’s & Ambition Level -- 3. WACCs & Hurdle …
Persistent link: https://www.econbiz.de/10012396772
discuss financial instruments such as corporate bonds, IPOs, sukuks and microfinance investment vehicles (MIVs) in light of …1) Does earnings management affect banks’ cost of funding? An empirical investigation across an European sample … Impact Investments: How Far Are They from OECD Social Impact Investment Definition; Mario La Torre and Helen Chiappini -- 7 …
Persistent link: https://www.econbiz.de/10012398192
This book, divided into three main parts, will offer a complete overview of the concept of corporate financial distress, emphasizing the different typologies of corporate paths included in this broad concept. It will reorganize and update academic literature about the evaluation of corporate...
Persistent link: https://www.econbiz.de/10012397623
In vielen Bereichen des Wirtschaftslebens übernehmen Zuschüsse eine betriebswirtschaftliche Anreiz- und Finanzierungsfunktion. Sandra Wolf überträgt die handelsrechtlichen GoB auf die Bilanzierung von Zuschüssen und entwickelt systemgerechte Rechnungslegungsgrundsätze für sämtliche...
Persistent link: https://www.econbiz.de/10014424933
Airlines follow different strategies of aircraft sourcing and financing. Basic decisions include the choice of buy versus lease and long term versus short term acquisition of aircraft. Additional fleet and fleet planning characteristics include the desired fleet size, average aircraft age, or...
Persistent link: https://www.econbiz.de/10014552538
The corporate finance literature documents that managers tend to overinvest into physical assets. A number of theoretical contributions have aimed to explain this stylized fact, most of them focussing on a fundamental agency problem between shareholders and managers. The present paper shows that...
Persistent link: https://www.econbiz.de/10010469958
Cash holdings at the onset of a financial crisis are a key determinant of investment by SMEs not only during the crisis … persistent and growing investment gap. The amplification effect was present for SMEs with both volatile and stable cash holdings …
Persistent link: https://www.econbiz.de/10012509557
This paper proposes and analyses a model of start-up investment. Innovative entrepreneurs are commercially …
Persistent link: https://www.econbiz.de/10011514147
lifetime) and investment projects with arbitrary duration. The authors illustrate their theory with examples from corporate … practice and develop investment models that can be applied by companies in their financial operations. This updated second … emphasize that the most used principles of financial management should be changed in accordance to BFO theory …
Persistent link: https://www.econbiz.de/10012396974
significant decrease in emissions? What are the new investment strategies that the Kyoto Protocol and the emerging carbon pricing …
Persistent link: https://www.econbiz.de/10012397166