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In dem letzten Jahrzehnt wurde die Berücksichtigung von Steuern bei der Bewertung von Unternehmen in Theorie und Praxis intensiv diskutiert. Resultat dieser Diskussion war eine Änderung der öffentlichen Stellungnahmen der Wirtschaftsprüfer in Richtung der zwingenden Integration persönlicher...
Persistent link: https://www.econbiz.de/10011445019
partial ban of BPCs in Europe, we find that BPCs do influence the pricing and availability of hotel rooms across online sales …
Persistent link: https://www.econbiz.de/10011543473
,000 hotels in different countries. We find that BPCs influence the pricing and availability of hotel rooms across online sales …
Persistent link: https://www.econbiz.de/10011648487
partial ban of BPCs in Europe, we find that BPCs do influence the pricing and availability of hotel rooms across online sales …
Persistent link: https://www.econbiz.de/10011778141
lower hotel prices at other OTAs or on their own websites. We formally characterize how an OTA can use such a strategy to … reduce price differentiation across distribution channels. Our empirical analysis shows that the position of a hotel in the … search results of OTAs is better when the prices charged by the hotel on other channels are higher. This is consistent with …
Persistent link: https://www.econbiz.de/10011959894
Subsidising research networks has become a popular instrument in technology policies, driven mainly by expected positive spillovers. In particular, the stimulation of R&D co-operation between scientific institutions and industry is considered as most promising. In the context of policy...
Persistent link: https://www.econbiz.de/10003337981
This paper investigates how patent applications and grants held by new ventures improve their ability to attract venture capital (VC) financing. We argue that investors are faced with considerable uncertainty and therefore rely on patents as signals when trying to assess the prospects of...
Persistent link: https://www.econbiz.de/10003806179
Hybridkapital ist eine innovative Form der Unternehmensfinanzierung. Hybride Finanzinstrumente weisen Eigenschaften von …
Persistent link: https://www.econbiz.de/10003618862
Entrepreneurs are often faced with problems regarding start-up financing. But compared to novice entrepreneurs, experienced entrepreneurs should have both more knowledge and better contacts, which should potentially reduce the occurrence of problems and affect finance composition. However,...
Persistent link: https://www.econbiz.de/10003516711
Entrepreneurs are often faced with problems regarding start-up financing. But compared to novice entrepreneurs, experienced entrepreneurs should have both more knowledge and better contacts, which should potentially reduce the occurrence of problems and affect finance composition. However,...
Persistent link: https://www.econbiz.de/10003567056