close relationship between financial and tax accounting in Germany. At the same time, requirements on the disclosure of … position and to analyze the components of temporary book-tax differences that add to the reporting gap in Germany. To this end …

This paper gives an overview over corporate governance and banking regulation in Germany. Particular attention is put …, some of the recommendations and suggestions made to improve corporate governance in Germany are not legally binding even … for stock corporations. Recent empirical evidence, moreover, suggests that bank shareholders pushed for greater risk …

distributed between inventors and investors. As a result, bank lending for firm R&D has been rare. However, firms can signal the … potential to alter the risk assessment of the firm’s main bank. Additionally, we explore heterogeneities in these risk … assessments arising from the industry level and the main bank’s portfolio. We test our theoretical predictions for a sample of …

-up firms over the period 2007-2009, we find that high-tech startups are less likely to use bank finance and face more … difficulties in raising bank finance than low-tech start-ups. We find that external credit scores do affect the availability of …-tech start-ups than low-tech start-ups. Start-ups that have their main relation with a small bank use more bank finance and …

, reasons for its failure in the euro area have to be analysed. One possible reason could be that the European Central Bank …

This paper shows that politicians' pressure to climb the career ladder increases bank risk exposure in their region …-financed programs which are mainly financed via bank loans. The stronger the performance incentive the riskier the respective local bank …