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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

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

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

Bilanzielle Behandlung von hybriden Finanzinstrumenten : eine Übersicht

Schröder, Michael; Gans, Julia - 2009

-Kapital ; Bilanzierung …

Persistent link: https://www.econbiz.de/10003814053

Aufsichtsratsverflechtungen und ihr Einfluss auf die Vorstandsbezüge von DAX-Unternehmen

Entorf, Horst; Gattung, Florian; Möbert, Jochen; … - 2008

Der vorliegende Aufsatz untersucht den Einfluss von Aufsichtsratsvernetzungen auf die Entwicklung der Vorstandsbezüge von DAX-Unternehmen. Die kombinierte Anwendung von Methoden der sozialen Netzwerkanalyse und der Panelökonometrie erleichtert die Erfassung der Struktur der...

Persistent link: https://www.econbiz.de/10003721825

Bilanzielle und steuerliche Behandlung von hybriden Finanzinstrumenten : eine Übersicht

Schröder, Michael; Gans, Julia; Shekemova, Natalia - 2008

Im Zusammenhang mit den neuen "Basel-II"-Regelungen, die die Kreditvergabe an Unternehmen verändern, wächst das Interesse besonders kleiner und mittlerer Unternehmen an hybriden Finanzierungsinstrumenten. Diese Finanzierungsform wird auch als Mezzanine- Finanzierung bezeichnet. Je nach...

Persistent link: https://www.econbiz.de/10003810459

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

Book-tax conformity : empirical evidence from Germany

Zinn, Benedikt; Spengel, Christoph - 2012

-tax differences in Germany. For the first time, the data set enables us to evaluate the extent to which financial and tax accounting … differ in Germany in the most accurate manner. Despite the close link between financial and tax accounting in Germany, we …

Persistent link: https://www.econbiz.de/10009572450

The foreign exchange rate exposure of nations

Entorf, Horst (contributor); Moeber, Jochen (contributor); … - 2007

Following the well-known approach by Adler and Dumas (1984) we evaluate the foreign exchange rate exposure of nations. Results based on data from 27 countries show that national foreign exchange rate exposures are significantly related to the current trade balance variables of corresponding...

Persistent link: https://www.econbiz.de/10003412063

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