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A Theory of Firm Characteristics and Stock Returns : The Role of Investment-Specific Shocks
Kogan, Leonid - 2012
the firm's exposure to IST shocks and risk premia. Our calibrated model replicates: i) the predictability of returns by … returns by aggregate investment and valuation ratios; and v) a downward sloping term structure of risk premia for dividend …
Persistent link: https://www.econbiz.de/10013107998
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Verkehrsteuern : Umsatzsteuer und Grunderwerbsteuer
Gellrich, Kai M. - 2011
Dieses Lehrbuch ermöglicht es, sich in kurzer Zeit einen fundierten Einblick in die Verkehrssteuern zu verschaffen. Die wesentlichen Prinzipien der Besteuerung werden anschaulich erläutert und mit Abbildungen verdeutlicht.
Persistent link: https://www.econbiz.de/10014425324
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Grundsätze Europäischer Unternehmensbesteuerung
Kuhr, Johannes - 2013
Allgemeine Grundsätze europäischer Gewinnermittlung -- Grundsätze europäischer Gewinnperiodisierung -- Grundsätze europäischer steuerlicher Gewinnobjektivierung -- Grundsätze europäischer Missbrauchsvermeidung und Sicherung von Besteuerungssubstrat.
Persistent link: https://www.econbiz.de/10014016921
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Das neue Unternehmensteuerrecht : Richtig beraten nach der Unternehmensteuerreform 2008
Glutsch, Siegfried (contributor); Otte, Ines (contributor);  … - 2008
Einführung -- Die Unternehmensteuerreform 2008 -- Senkung der Steuersätze -- Die Abgeltungsteuer -- Neuregelungen zur Abschreibung -- Änderungen bei den gewerbesteuerlichen Hinzurechnungen und Kürzungen in den §§ 8,9 GewStG -- Die Regelungen zur Thesaurierungsbegünstigung -- Die...
Persistent link: https://www.econbiz.de/10014014553
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Why are Saving Rates so High in China?
Yang, Dennis Tao - 2011
In this paper, we define "The Chinese Saving Puzzle" as the persistently high national saving rate at 34-53 percent of gross domestic product (GDP) in the past three decades and a surge in the saving rate by 11 percentage points from 2000-2008. Using data from the Flow of Funds Accounts (FFA)...
Persistent link: https://www.econbiz.de/10013130270
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Risikoorientierte Unternehmenspublizität
Vielmeyer, Uwe - 2004
Persistent link: https://www.econbiz.de/10002248818
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Optimal Resource Extraction Contracts Under Threat of Expropriation
Engel, Eduardo M. R. A. - 2010
The government contracts with a foreign firm to extract a natural resource that requires an upfront investment and which faces price uncertainty. In states where profits are high, there is a likelihood of expropriation, which generates a social cost that increases with the expropriated value. In...
Persistent link: https://www.econbiz.de/10012759601
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In Search of Distress Risk
Campbell, John Y. - 2006
betas, and loadings on value and small-cap risk factors than stocks with a low risk of failure. These patterns hold in all … size effects are compensation for the risk of financial distress …
Persistent link: https://www.econbiz.de/10012779771
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In Search of Distress Risk in Emerging Markets
Asis, Gonzalo; Chari, Anusha; Haas, Adam - 2022
This paper employs a novel multi-country dataset of corporate defaults to develop a model of distress risk specific to … risk aversion have significant predictive power for forecasting corporate distress risk in emerging markets. We document a … positive distress risk premium in emerging market equities and show that the impact of a global "risk-off" environment on …
Persistent link: https://www.econbiz.de/10013321907
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The Global Impact of Brexit Uncertainty
Hassan, Tarek A.; Hollander, Stephan; van Lent, Laurence; … - 2022
We propose a text-based method for measuring and analyzing the international propagation of uncertainty shocks at the firm level. We apply this method to estimate the impact of Brexit-related uncertainty and find widespread reverberations on listed firms in 81 countries. International firms most...
Persistent link: https://www.econbiz.de/10013324715