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Local business taxation and competition for capital : the choice of the tax rate

Büttner, Thiess - 1998

This paper discusses how local tax rates of the business tax are set when communities compete for capital as a mobile factor. In a theoretical model communities provide public inputs financed by a tax on capital income in order to maximize a general objective function, which includes residents'...

Persistent link: https://www.econbiz.de/10011621715

Local business taxation and competition for capital: the choice of the tax rate

Büttner, Thiess - 1998

Persistent link: https://www.econbiz.de/10013428182

Hospital capacity reporting in Germany during COVID-19

Reif, Simon; Schubert, Sabrina - 2023

comparing ICU capacity before and after regions became eligible. We find no evidence of strategic reporting at an economically …

Persistent link: https://www.econbiz.de/10014311909

Reporting behavior and transparency in European banks' country-by-country reports

Dutt, Verena K.; Nicolay, Katharina; Spengel, Christoph - 2021

The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards the … analyze the reporting behavior and the degree of transparency across the reports. We observe a large heterogeneity with … reporting inhibit the interpretability and the comparability of the data. We conclude that the specification of the underlying …

Persistent link: https://www.econbiz.de/10012434484

Improving profitability forecasts with information on earnings quality

Demmer, Matthias - 2015

Prior literature documents the usefulness of the DuPont disaggregation for predicting firms future profitability, operating income, and stock market returns. In addition, research also emphasizes the importance of earnings quality information. However, there is a lack of research examining how...

Persistent link: https://www.econbiz.de/10010520353

Earnings baths by bank CEOs during turnovers

Bornemann, Sven; Pfingsten, Andreas; Kick, Thomas; … - 2014

This study investigates the development of income-decreasing discretionary expenses surrounding CEO turnovers at banks. We expect incoming CEOs to take an earnings bath during the initial stage of their tenure. For a sample of German banks over the period 1993-2012, we document that (1) incoming...

Persistent link: https://www.econbiz.de/10010249661

Loan loss provisioning and procyclicality : evidence from an expected loss model

Domikowsky, Christian; Bornemann, Sven; Düllmann, Klaus; … - 2014

Several studies have addressed, with conflicting results, the issue of procyclical effects of loan loss provisions in the past. More recently, the weak performance of incurred loss models in the financial crisis has given rise to a new debate on the sound design of credit risk provisioning...

Persistent link: https://www.econbiz.de/10010465580

Does greater transparency discipline the loan loss provisioning of privately held banks?

Bischof, Jannis; Foos, Daniel; Riepe, Jan - 2020

We investigate the relationship between the transparency of loan loss provision disclosures and the provisioning practices of privately held banks. We study a unique change in disclosure regulation under German banking law which introduces mandatory disclosures of loan loss provisions. Using...

Persistent link: https://www.econbiz.de/10012256499

Balance sheet smoothing

Witter, Tobias; Sellhorn, Thorsten; Müller, Jens; … - 2022 - This version: 29 November 2022

We investigate how managers smooth volatility in balance sheets, using the pension accounting change IAS 19R as a shock to balance sheet volatility. This shock increases pension plans' funding transparency, which is the source of volatility, without targeting actual plan funding. We find that...

Persistent link: https://www.econbiz.de/10014088356

Child care provision and women's labour market participation in Australia

Corbett, Joan - 1993

Persistent link: https://www.econbiz.de/10000882334

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