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New economy accounting : why are broad-based stock option plans so attractive?

Hess, Dieter; Luders, Erik - 2000

Several studies indicate that stock option plans are becoming more and more a substantial part of compensation schemes 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...

Persistent link: https://www.econbiz.de/10011444889

Accounting for stock-based compensation : an extended clean surplus relation

Hess, Dieter; Lüders, Erik - 2001

Residual income valuation is based on the assumption that the clean surplus relation holds. As pointed out by Ohlson (2000), among others, the standard clean surplus relation is frequently violated. Moreover, standard residual income valuation models rest on the implicit assumption that future...

Persistent link: https://www.econbiz.de/10011446678

Bank owners or bank managers : who is keen on risk? ; evidence from the financial crisis

Gropp, Reint; Köhler, Matthias - 2010

In this paper, we analyse whether bank owners or bank managers were the driving force behind the risks incurred in the wake of the financial crisis of 2007/2008. We show that owner controlled banks had higher profits in the years before the crisis, and incurred larger losses and were more likely...

Persistent link: https://www.econbiz.de/10003941710

Does codetermination affect the composition of variable versus fixed parts of executive compensation?

Dyballa, Katharina; Kraft, Kornelius - 2015

Contrary to previous literature we hypothesize that interests of labor may well – like that of shareholders – aim at securing the long-run survival of the firm. Consequently, employee representatives on the supervisory board could well have an interest in increasing incentive-based...

Persistent link: https://www.econbiz.de/10011308423

New evidence on ownership structures in Germany

Köke, F. Jens - 1999

Ownership structures are an important element of the theory explaining corporate governance. This study presents detailed descriptive evidence on the ownership structures of German manufacturing firms. It addresses several shortcomings of the previous German empirical literature: First, we study...

Persistent link: https://www.econbiz.de/10011443468

Product market competition, corporate governance and firm performance : an empirical analysis for Germany

Januszewski, Silke I.; Köke, F. Jens; Winter, Joachim - 1999

econometric analysis of firm performance in Germany. Based on a unique panel data set with detailed information on almost 400 … Germany's bank-based system of internal control, ownership concentration is harmful for productivity growth. …

Persistent link: https://www.econbiz.de/10011443499

Corporate monitoring by blockholders in Europe : empirical evidence of managerial disciplining in Belgium, France, Germany, and the UK

Dherment-Ferere, Isabelle; Köke, F. Jens; Renneboog, Luc - 2001

creditors play an active role in disciplining. Block purchases have a monitoring role in Belgium and Germany, but not in France …

Persistent link: https://www.econbiz.de/10011446114

How to limit discrimination? : analyzing the effects of innovative workplace practices on intra-firm gender wage gaps using linked employer-employee data

Wolf, Elke (contributor); Heinze, Anja (contributor) - 2007

This paper provides a new approach to assess the impact of organisational changes fostering employee involvement, performance related pay schemes and other relevant trends in personnel policy on the gender wage gap. Our results indicate that innovative human resource practices tend to limit the...

Persistent link: https://www.econbiz.de/10003607980

Arbeitsrechtliche Hemmnisse für die Anreizwirkung flexibler Entgeltsysteme

Oechsler, Walter A. - 2001

Entgeltsystemen in Deutschland anhand ausgewählter aktueller Regelungen diskutiert. Dabei wird aufgezeigt, dass in den aktuellen … law existing in Germany, especially in the field of wage determination. In this paper the impact of existing labor … agreements on incentive systems in Germany is analyzed. It shows, that the centralized and dense web of regulations within the …

Persistent link: https://www.econbiz.de/10011445951

You can't make an omelette without breaking eggs : the impact of venture capitalists on executive turnover

Heger, Diana (contributor); Tykvová, Tereza (contributor) - 2007

We present evidence on venture capitalists' (VCs) impact on turnover of executives for a sample of nearly 47,000 German high-tech start-ups between 1995 and 2004. We confirm that the presence of VCs increases the probability of a change in the initial executive team. Additionally, we take a...

Persistent link: https://www.econbiz.de/10003412056

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