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We explore the role of social capital in the spread of the recent Covid-19 pan­demic in independent analyses for Austria, Germany, Italy, the Netherlands, Swe­den, Switzerland and the UK. We exploit within-country variation in social capital and Covid-19 cases to show that high-social-capital...
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.S. economy during the last 40 years. In this paper, we replicate their findings for China and Germany, using detailed firm …
Persistent link: https://www.econbiz.de/10012239797
Because China has become one of the largest applicants of PCT patents, it is of interest to compare the quality of … based on firm-level regressions and find that in China, only foreign citations, but not domestic and self citations, have a … results show that domestic and self citations suffer from an upward bias in China and should be employed with caution if they …
Persistent link: https://www.econbiz.de/10012000580
solidaristic inclinations among higher education students in China and Europe. … Studierenden in China und Europa sowie dessen Beziehung zu solidarischen Neigungen. …
Persistent link: https://www.econbiz.de/10014375274
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
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
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
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