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Wertzuwachssteuer im System der Kapitalertragsbesteuerung
Rupff, Lothar - 2000
Die Wertzuwachssteuer belastet thesaurierte Gewinne bzw. Bewertungsgewinne. Sie muß im System der Kapitalertragssteuern betrachtet werden, da sie eine ihrer speziellen Erhebungsformen ist.Für die Wirkung der Steuer ist entscheidend, welche Ressource ein Unternehmen zur Erzeugung von Gütern...
Persistent link: https://www.econbiz.de/10009450188
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Determinanten der Ausschüttungspolitik – Theoretische Fundierung und Analyse der Relevanz aus der Perspektive von Unternehmen und Investment Professionals
Trost, Stefanie - 2009
. Moreover, a number of surveys present the assessment of payout policy, especially dividend policy, from decision …
Persistent link: https://www.econbiz.de/10009451163
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Die Besteuerung des Gewinns aus dem Verkauf von Anteilen an Unternehmen : ein Vergleich der Lösungen verschiedener Steuersysteme
Glass, Merike - 2004
Die Zielsetzung der Arbeit liegt in der Darstellung der verschiedenen steuerbedingten Einflussfaktoren bei Unternehmensveräußerungen. Dazu werden zunächst die grundlegenden Vorgänge bei dem Verkauf eines Unternehmens dargestellt und die wesentlichen Begriffe erläutert. Anschließend wird...
Persistent link: https://www.econbiz.de/10009476264
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Dividend history and determinants in selected Indian companies: a study during 1993-'94 to 2004-'05
Parua, Anupam; Gupta, Arindam - 2009
The study attempts to find out the trends in dividend payment and determinants of dividend decision. A sample of 607 … non-payers and low-payers of dividend has increased. Again, average dividend payments are on the rise continuously. It … means that there is no room for moderate dividend payment. Average dividend for the past three years is the most consistent …
Persistent link: https://www.econbiz.de/10009457443
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Examining Validity of Known Dividend Models in Indian Companies
Gupta, Shaveta; Dogra, Balram; Vashisht, AK - 2013
Dividend declaration is considered as one of the key focus areas of the firm’s financial policy. The core of dividend … policy includes the decision like whether to distribute profits to the shareholders in the form of dividend or to retain. The … dividend decision, one of the widely researched topics, yet named as dividend puzzle, has been a center of attraction for the …
Persistent link: https://www.econbiz.de/10011315665
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Examining Validity of Known Dividend Models in Indian Companies
Gupta, Shaveta; Dogra, Balram; Vashisht, AK - 2013
Dividend declaration is considered as one of the key focus areas of the firm’s financial policy. The core of dividend … policy includes the decision like whether to distribute profits to the shareholders in the form of dividend or to retain. The … dividend decision, one of the widely researched topics, yet named as dividend puzzle, has been a center of attraction for the …
Persistent link: https://www.econbiz.de/10011374970
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The risks and returns of new public management : political business
Luke, Belinda; Kearins, Kate; Verreynne, Martie-Louise - 2011
Purpose – This article aims to consider success in terms of the financial returns and risks of new public management (NPM) in state-owned enterprises (SOEs). Design/methodology/approach – Financial returns of New Zealand SOEs were examined through a review of their annual reports over a...
Persistent link: https://www.econbiz.de/10009437935
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Developing a conceptual framework of strategic entrepreneurship
Luke, Belinda G.; Kearins, Kate; Verreynne, Martie-Louise - 2011
Purpose: This paper aims to examine the integration of entrepreneurship and strategy to develop a conceptual framework of strategic entrepreneurship. The framework is developed through an analysis of theory and refined through an examination of practice. Design/methodology/approach: This...
Persistent link: https://www.econbiz.de/10009437936
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Developing a conceptual framework of strategic entrepreneurship
Luke, Belinda G.; Kearins, Kate; Verreynne, Martie-Louise - 2011
Purpose: This paper examines the integration of entrepreneurship and strategy to develop a conceptual framework of strategic entrepreneurship. The framework is developed through an analysis of theory and refined through an examination of practice. Design/methodology/approach: This framework is...
Persistent link: https://www.econbiz.de/10009438351
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Strategic entrepreneurship in New Zealand's state-owned enterprises : underlying elements and financial implications
Luke, Belinda G. - 2010
The concept of strategic entrepreneurship has received increased attention over the past ten yeras. Viewed as the intersection of entrepreneurship and strategy this field of research is populated by conceptual studies which focus mainly on the nature and perceived benefits of strategic...
Persistent link: https://www.econbiz.de/10009438378