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Economic theory suggests that a commitment by a firm to increased levels of disclosure should lower the information asymmetry component of the firm’s cost of capital. But whi le the theory is compelling, so far empirical results relating increased levels of disclosure to measurable economic...
Persistent link: https://www.econbiz.de/10005840361
We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm-level heterogeneity in corporate governance mechanisms. Using a unique dataset of listed German firms over the period 1995 to 2005 we first corroborate former results indicating that...
Persistent link: https://www.econbiz.de/10005870302
Die vorliegende Arbeit behandelt die Übertragung personal-wirtschaftlicher Praktiken des privaten Sektors auf öffentliche Verwaltungen.Ausgehend von dem Ansatz eines New Public Management implizieren die Annahmen des Managerialismus, erfolgreiche personal-wirtschaftliche Instrumente der...
Persistent link: https://www.econbiz.de/10005840946
Persistent link: https://www.econbiz.de/10005841095
The introduction of competitive mechanisms and of markets or market-type instruments is a common topic in recent public sector modernisation everywhere. This paper explores the role, the trends and the effects of introducing market-oriented incentives into the discourse about reforming state and...
Persistent link: https://www.econbiz.de/10005841096
Der Autor beleuchtet in seinem Artikel den Stand der Modernisierung der Staats- und Verwaltungsorgane. Hierbei geht er insbesondere auf die Aspekte einer Reform des internen Staatsapparates, einer Verstärkung von Markt und Wettbewerb im öffentlichen Sektor und der Stärkung des...
Persistent link: https://www.econbiz.de/10005841097
Since the early 1990s, the Korean economy has undergone a transition from the state-led toward the market-led development. Structural reforms were required to make the transition smooth and successful. The government has, however, failed to accomplish much, due partly to the policy-makers’...
Persistent link: https://www.econbiz.de/10005841457
Eine der wichtigsten wirtschaftspolitischen Fragen des China der neunziger Jahre ist die Beziehung zwischen Zentrale und Regionen. Ursache ist die weit verbreitete Perzeption, daß zum einen sich die fiskalische Position des Zentralstaates stetig verschlechtert habe, und daß zum anderen die...
Persistent link: https://www.econbiz.de/10005841466
This paper contrasts the manner in which managers in public and private sector prison establishments in the Prison Service in England and Wales (PSEW) draw upon organisational context to make sense of organisational events, and how in doing so they make sense of, and with, the institutional...
Persistent link: https://www.econbiz.de/10005870305
Higher education institutions (HEIs) have examined IT outsourcing strategies, to ensure that their IT functions could sustain their service requirements while remaining effective and competitive. This research seeks to explore the major outsourcing issues within the HE context, including why...
Persistent link: https://www.econbiz.de/10005870399