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Common trends and common cycles among interest rates of the G7-countries
Lindenberg, Nannette; Westermann, Frank - 2009
operandi to analyze the time series characteristics of interest rates and to test for common features. We conduct cointegration …
Persistent link: https://www.econbiz.de/10010289307
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Financial development and sectoral output growth in 19th century Germany
Diekmann, Katharina; Westermann, Frank - 2010
In this paper we re-evaluate the hypothesis that the development of the financial sector was an essential factor behind economic growth in 19th century Germany. We apply a structural VAR framework to a new annual data set from 1870 to 1912 that was initially recorded by Walther Hoffmann (1965)....
Persistent link: https://www.econbiz.de/10010330129
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Does the introduction of IFRS change the timeless of loss recognition? Evidence from German firms
Brauer, Sebastian; Leuschner, Carl-Friedrich; … - 2011
In this paper, we re-evaluate the hypothesis that the introduction of the IFRS has an impact on the timeliness of loss recognition. We test this hypothesis in a data set of public German firms that report according to German-GAAP and IFRS, respectively. The parallel use of the two accounting...
Persistent link: https://www.econbiz.de/10010289303
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Sectoral trends and cycles in Germany
Cheung, Yin-Wong; Westermann, Frank - In: Empirical Economics 28 (2003) 1, pp. 141-156
, the adjusted data offer weaker evidence on the cointegration relationship between a) the sectoral output indexes, b …
Persistent link: https://www.econbiz.de/10005184274