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Socially responsible investments in Germany, Switzerland and the United States : an analysis of investment funds and indices

Schröder, Michael - 2003

Persistent link: https://www.econbiz.de/10013428544

Entry regulation and entrepreneurship : empirical evidence from a German natural experiment

Rostam-Afschar, Davud - 2010

this reform on the probabilities of being self-employed and transition into and out of self-employment, using cross …

Persistent link: https://www.econbiz.de/10008665439

Rates of return and early retirement disincentives : evidence from a German pension reform

Lüthen, Holger - 2014

undergoing fundamental reforms in many Western countries. Starting with cohort 1937, Germany introduced permanent pension … background of this reform for cohorts 1935-1945. I measure the profitability with the internal rate of return (IRR) and use high … that the deductions introduced by the reform only cause some part of this trend. The majority of the trend, about 75 …

Persistent link: https://www.econbiz.de/10010362934

Maxi-Arbeitsangebotseffekte oder zusätzliche Arbeitslose durch Mini- und Midi-Jobs?

Arntz, Melanie; Feil, Michael; Spermann, Alexander - 2003

Persistent link: https://www.econbiz.de/10001877222

Reforming social welfare as we know it? : a microsimulation study for Germany

Steiner, Viktor - 2003

Persistent link: https://www.econbiz.de/10013428565

Wie lässt sich die gesetzliche Pflegeversicherung mit Hilfe personengebundener Budgets reformieren?

Arntz, Melanie - 2003

Persistent link: https://www.econbiz.de/10014461677

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

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