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Option-Style Multi-Factor Comparable Company Valuation for Practical Use
Meitner, Matthias - 2003
-factor CCV model based on substance and performance related accounting attributes that largely overcomes these drawbacks …. Furthermore, by accounting for management?s option to adapt firm assets differently or to liquidate the company the model can …
Persistent link: https://www.econbiz.de/10010297342
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Option-Style Multi-Factor Comparable Company Valuation for Practical Use
Meitner, Matthias - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2003
-factor CCV model based on substance and performance related accounting attributes that largely overcomes these drawbacks …. Furthermore, by accounting for management?s option to adapt firm assets differently or to liquidate the company the model can …
Persistent link: https://www.econbiz.de/10005098400
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New economy accounting : why are broad-based stock option plans so attractive?
Hess, Dieter E.; Lüders, Erik - 2000
in U.S. companies. This paper shows the tax implications and accounting rules for stock option plans. By comparison of … the tax and accounting rules for different compensation schemes we show that the popularity of stock options may be mainly … due to the U.S. Generally Accepted Accounting Principles (US-GAAP) which require no charge to earnings for speciffically …
Persistent link: https://www.econbiz.de/10010297702
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Resource allocation flexibility for innovation performance: The effects of breadth, uncertainty, and selectiveness
Klingebiel, Ronald; Rammer, Christian - 2011
Our study shows empirically that the choice of resource allocation strategy affects innovation performance. A policy of allocating resources to a broader range of innovation projects increases sales of new products, especially if these are truly novel, i.e. new to the market. The effect of...
Persistent link: https://www.econbiz.de/10010307838
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The distinct features of hidden champions in Germany: A dynamic capabilities view
Rammer, Christian; Spielkamp, Alfred - 2019
Hidden Champions (HCs) are firms unknown to the wider public, but global leaders in the niche markets they serve. This paper looks at distinctive features of these firms, focusing on their dynamic capabilities. Employing a unique data base on German firms, we identify a representative sample of...
Persistent link: https://www.econbiz.de/10012000571
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Resource allocation flexibility for innovation performance: The effects of breadth, uncertainty, and selectiveness
Klingebiel, Ronald; Rammer, Christian - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2011
Our study shows empirically that the choice of resource allocation strategy affects innovation performance. A policy of allocating resources to a broader range of innovation projects increases sales of new products, especially if these are truly novel, i.e. new to the market. The effect of...
Persistent link: https://www.econbiz.de/10009646601
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Loan availability and investment: Can innovative companies better cope with loan denials?
Mueller, Elisabeth; Reize, Frank - 2010
This study examines the consequences of loan denials for the investment performance of small and medium-sized German enterprises. As a consequence of a loan denial, innovative companies experience a smaller drop in the share of actual to planned investment than non-innovative companies. The...
Persistent link: https://www.econbiz.de/10010300385
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Loan availability and investment: Can innovative companies better cope with loan denials?
Mueller, Elisabeth; Reize, Frank - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2010
This study examines the consequences of loan denials for the investment performance of small and medium-sized German enterprises. As a consequence of a loan denial, innovative companies experience a smaller drop in the share of actual to planned investment than non-innovative companies. The...
Persistent link: https://www.econbiz.de/10008494188
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New economy accounting : why are broad-based stock option plans so attractive?
Hess, Dieter E.; Lüders, Erik - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2000
in U.S. companies. This paper shows the tax implications and accounting rules for stock option plans. By comparison of … the tax and accounting rules for different compensation schemes we show that the popularity of stock options may be mainly … due to the U.S. Generally Accepted Accounting Principles (US-GAAP) which require no charge to earnings for speciffically …
Persistent link: https://www.econbiz.de/10005097854
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Accounting for stock-based compensation: an extended clean surplus relation
Hess, Dieter E.; Lüders, Erik - 2001
already known accounting information. …
Persistent link: https://www.econbiz.de/10010297780