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Some aspects of the taxation of capital gains
Stiglitz, Joseph E. - In: Journal of public economics 21 (1983) 2, pp. 257-294
Persistent link: https://www.econbiz.de/10002860647
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Performance measures quality and value relevance in flow-through organisational structures: the case of Canadian income trusts
Lapointe-Antunes, Pascale; Cormier, Denis; Magnan, Michel - In: International Journal of Accounting, Auditing and … 4 (2007) 6, pp. 547-571
Income trusts are rapidly emerging as a key force in Canadian capital markets and their unit market capitalisation exceeded 300 billion Canadian dollars by early 2008. One of the peculiarities of income trusts is that GAAP-derived measures, such as earnings, are replaced by non-GAAP measures,...
Persistent link: https://www.econbiz.de/10008538729
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Performance measures quality and value relevance in flow-through organisational structures: the case of Canadian income trusts
Lapointe-Antunes, Pascale; Cormier, Denis; Magnan, Michel - In: International Journal of Accounting, Auditing and … 4 (2007) 6, pp. 547-571
Income trusts are rapidly emerging as a key force in Canadian capital markets and their unit market capitalisation exceeded 300 billion Canadian dollars by early 2008. One of the peculiarities of income trusts is that GAAP-derived measures, such as earnings, are replaced by non-GAAP measures,...
Persistent link: https://www.econbiz.de/10005754559
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U.S. Equity Markets and Environmental Policy. The Case of Electric Utility Investor Behavior During the Passage of the Clean Air Act Amendments of 1990
Diltz, J. - In: Environmental & Resource Economics 23 (2002) 4, pp. 379-401
We examine electric utilityinvestor reaction surrounding twenty-twomilestones associated with the passage of theClean Air Act Amendments of 1990. Resultssuggest that investors did not react sharply tothe passage of the Amendments. To the extentthat statistically significant effects wereobserved,...
Persistent link: https://www.econbiz.de/10005684343
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Bank acquisitions and shareholder returns
Alexakis, Panayotis - In: International Journal of Financial Services Management 2 (2007) 4, pp. 255-276
This paper examines whether acquisitions in the banking sector are associated with positive shareholder returns in the long run. It analyses 17 acquisitions of Greek and foreign banking institutions by six major Greek banks during the 1998-2006 period. The model used is adjusted for market index...
Persistent link: https://www.econbiz.de/10008580416
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Valuation Approaches and Metrics: A Survey of the Theory and Evidence
Damodaran, Aswath - In: Foundations and Trends(R) in Finance 1 (2007) 8, pp. 693-784
paper, we consider the theory and evidence on valuation approaches. We begin by surveying the literature on discounted cash …Valuation lies at the heart of much of what we do in finance, whether it is the study of market efficiency and … flow valuation models, ranging from the first mentions of the dividend discount model to value stocks to the use of excess …
Persistent link: https://www.econbiz.de/10010693707
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Bank acquisitions and shareholder returns
Alexakis, Panayotis - In: International Journal of Financial Services Management 2 (2007) 4, pp. 255-276
This paper examines whether acquisitions in the banking sector are associated with positive shareholder returns in the long run. It analyses 17 acquisitions of Greek and foreign banking institutions by six major Greek banks during the 1998-2006 period. The model used is adjusted for market index...
Persistent link: https://www.econbiz.de/10005753795
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Steuerrechtliche Rückstellungen für Dauerschuldverhältnisse : zur Passivierung von Verpflichtungen aus Arbeitsverträgen
Fumi, Horst-Dieter - 1991
Persistent link: https://www.econbiz.de/10004099690
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Die Rückstellung im Handels- und Steuerrecht
Stoll, Jürg - 1992
Persistent link: https://www.econbiz.de/10004151858