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the previous German empirical literature: First, we study all legal forms of a Kapitalgesellschaft, firms that generally …
Persistent link: https://www.econbiz.de/10013428285
national or a foreign subsidiary with debt or equity. The article focuses on how the corporation tax systems in France, Germany … Deutschland, Frankreich und Großbritannien herangezogen. …
Persistent link: https://www.econbiz.de/10011619416
corporation with debt or equity by comparing the basic business taxation concepts in France, Germany and the United Kingdom. The … für Kapitalgesellschaften analysiert, ob und inwieweit in Deutschland, Frankreich und Großbritannien steuerartenbezogene … article focuses on the corporation income taxation concepts as weIl as on other business taxes within the different countries. …
Persistent link: https://www.econbiz.de/10011622725
In the light of the recent financial crisis, the discussion on the nature of runs and on the stabilizing role of liquidity holdings has intensified. This paper explores the cash management conducted by German open-end equity funds for the period between 2005 and 2010. Since ownership structures...
Persistent link: https://www.econbiz.de/10010202775
Persistent link: https://www.econbiz.de/10001723445
We analyze the relationship between managerial ownership and company performance, testing the incentive and entrenchment hypothesis. Differently from previous literature, we focus on small and medium-sized private enterprises which constitute an important part of the German economy. We use a...
Persistent link: https://www.econbiz.de/10001633303
Persistent link: https://www.econbiz.de/10002032802
Using a large panel of German manufacturing firms over the years 1986-1996, this study examines the impact of corporate governance and market discipline on productivity growth. We find that firms under concentrated ownership tend to show significantly higher productivity growth. Financial...
Persistent link: https://www.econbiz.de/10013428449