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Angelika Merdian sichtet und analysiert vor dem Hintergrund diverser Vereinheitlichungsbestrebungen die Standards für Wirtschaftsprüfer in ihrer Tätigkeit als Unternehmensbewerter in Deutschland, Österreich, Frankreich, Italien, dem Vereinigten Königreich und Russland. Darüber hinaus...
Persistent link: https://www.econbiz.de/10014020005
Marius Grathwohl stellt die Entwicklung von Industriestandards durch Unternehmen und Konsortien als profitable Unternehmensstrategie vor. Er will Entscheidungsträger vor diesem Hintergrund für spezifische kartellrechtliche Konfliktpotenziale sensibilisieren und Compliance-Hinweise zur...
Persistent link: https://www.econbiz.de/10014020198
1 Overview (Kunio Ito). Part 1 Earnings Attributes and Corporate Behavior -- 2 What do Smoothed Earnings Tell Us about the Future? (Yusuke Takasu and Makoto Nakano) -- 3 The Effect of Accounting Conservatism on Corporate Investment Behavior (Souhei Ishida and Kunio Ito) -- 4 Matching expenses...
Persistent link: https://www.econbiz.de/10014017621
Persistent link: https://www.econbiz.de/10003714057
Gaining access to technological assets and patents, in particular, has long been a major motive and objective for firm acquisitions. On the one hand, patents are used as a building instrument for the acquirer's technology portfolio. On the other hand, patents can be attractive because of their...
Persistent link: https://www.econbiz.de/10003728399
subsidisation, price effects ensuing from a hypothetical world oil price reduction linked to substitution in the EU market, and …
Persistent link: https://www.econbiz.de/10003728599
This paper constitutes to our best knowledge the first econometric analysis on stock market effects of the EU Emission … Trading Scheme (EU ETS). Our results suggest that EU Emission Allowance (EUA) price developments matter to the stock …
Persistent link: https://www.econbiz.de/10003745110
This paper analyses the growth effects of EU structural funds using a new panel dataset of 124 NUTS-1 / NUTS-2 regions …
Persistent link: https://www.econbiz.de/10003770912
Most observers have concluded that while money markets and government bond markets are rapidly integrating following the introduction of the common currency in the euro area, there is little evidence that a similar integration process is taking place for retail banking. Data on cross-border...
Persistent link: https://www.econbiz.de/10003784658
The current empirical literature on the impact of EU Cohesion Policy on the economic growth rates of the European … assumptions, this paper applies the method of generalized propensity score (GPS) to a sample of 122 NUTS-1 and NUTS-2 EU-15 …
Persistent link: https://www.econbiz.de/10003784703