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Algorithm for calculating corporate marginal tax rate using Monte Carlo simulation
Sinha, Pankaj; Bansal, Vishakha - Volkswirtschaftliche Fakultät, … - 2012
Simulated marginal tax rates involve complex calculations of simulating future (uncertain) incomes and mimicking corporate tax code. This paper develops two algorithms to calculate simulated marginal tax rate. The codes have been developed to forecast future taxable income of Indian companies...
Persistent link: https://www.econbiz.de/10011112364
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What is Your Software Worth?
Wiederhold, gio - Volkswirtschaftliche Fakultät, … - 2005
This article presents a method for valuing software based on the income that use of that software is expected to generate in the future. Well-known principles of intellectual property (IP) valuation, sales expectations, discounting to present value, and the like, are applied, always focusing on...
Persistent link: https://www.econbiz.de/10009643200
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Corporate governance, affirmative action and firm value: evidence from post-apartheid South African firms
Ntim, collins g; Opong, kwaku k; Danbolt, jo - Volkswirtschaftliche Fakultät, … - 2010
Research Question/Issue: The post-Apartheid South African (SA) corporate governance (CG) model is a unique hybridisation of the traditional Anglo-American and Continental European-Asian CG models, distinctively requiring firms to explicitly comply with a number of affirmative action and...
Persistent link: https://www.econbiz.de/10009226818
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Challenges to Solvency II Reform in Insurance Industry
Ramosaj, Berim - Volkswirtschaftliche Fakultät, … - 2010
Insurance Industry is going through a very important stage of its transformation - the transition from the classical system of management into a risk-based management. These changes were launched in Europe by international organizations which deal with the development of the necessary...
Persistent link: https://www.econbiz.de/10008728065
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The dividend policy of the Portuguese corporations: Evidence from Euronext Lisbon
Benzinho, José - Volkswirtschaftliche Fakultät, … - 2004
Dividend policy behaviour of corporations is significantly different from country for country. Although dividend policy has attracted a great deal of research, it is not satisfactory explained why corporations distribute a portion of their earnings as dividends or why investors pay attention to...
Persistent link: https://www.econbiz.de/10005836641
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The Case for Mandatory Ownership Disclosure
Schouten, Michael C. - Volkswirtschaftliche Fakultät, … - 2009
The use of equity derivatives to conceal economic ownership of shares (“hidden ownership”) is increasingly drawing attention from the financial community, as is the exercise of voting power without corresponding economic interest (“empty voting”). Market participants and commentators...
Persistent link: https://www.econbiz.de/10005000662
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Sobre el régimen económico y financiero particular de las sociedades cooperativas
Gómez Aparicio, Pilar; Miranda García, Marta - Volkswirtschaftliche Fakultät, … - 2006
The economic structure in the cooperative societies they are the economic aspects and financiers regulated by the cooperative laws. There are economic aspects that remain affected by the cooperative principles: structural (they concern the financial structure) and functional (they concern the...
Persistent link: https://www.econbiz.de/10005621379
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The Case for Mandatory Ownership Disclosure
Schouten, Michael C. - Volkswirtschaftliche Fakultät, … - 2009
The use of equity derivatives to conceal economic ownership of shares (“hidden ownership”) is increasingly drawing attention from the financial community, as is the exercise of voting power without corresponding economic interest (“empty voting”). Market participants and commentators...
Persistent link: https://www.econbiz.de/10005621423
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Valuation of 3G spectrum license in India: A real option approach
Sinha, Pankaj; Mudgal, Hemant - Volkswirtschaftliche Fakultät, … - 2011
India is about to enter a new technological phase as far as mobile technology is concerned. After almost a decade of … existence, Third Generation (3G) mobile technology will be rolled out in India. The licenses for the same were auctioned in … the markets perceived that the price paid for the license was more than the actual value of the license, analysts in India …
Persistent link: https://www.econbiz.de/10009147608
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Governance and Enterprise Restructuring in Southeast Europe
Apostolov, Mico - Volkswirtschaftliche Fakultät, … - 2010
The research in this paper is to be focused on examining governance and enterprise restructuring in Southeast Europe (Western Balkans) transition economies. International organizations classify the following countries in Southeast Europe (Western Balkans): Albania, Bosnia and Herzegovina,...
Persistent link: https://www.econbiz.de/10008777389