This dissertation titled “Informational Content of Financial Experts’ Recommendations and their Impact on Capital Markets” analyzes the informational content of stock recommendations issued by financial experts. The first part of this work (namely Chapter 2 to Chapter 4) concentrates on...

The Financial Accounting Standards Board (FASB) mandated the expensing of stock options with FAS 123 (R). As of March 2006, 749 companies had accelerated the vesting of their employee stock options and avoided a reduction in their reported profits that otherwise would have occurred under the new...

Nicht handelbare reale Aktienoptionen sind ein beliebtes Instrument, um die variable Vergütung von Mitarbeitern mit dem Unternehmenswert zu verbinden. Für die Unternehmensseite existieren unterschiedliche Auffassungen, wie die Verpflichtung aus der Option zu bilanzieren ist. Der individuelle...

This paper estimates returns to education for a sample of farm operators in NorthernIreland. The analysis examines the relationship between education and on-farm andoff-farm labour incomes. Human capital earnings functions are estimated to identifythe marginal return to education measured as...

The level of the agriculture is one of the most important objectives of the process of enlargement the Czech republic to the European Union. The article presents primary information concerning one part of the management - wage management - in the agricultural enterprises of the montane and...

Labour costs are the total costs of employers which are expended to remunerate work of their employees, to recruit and train and ensure social needs of their employee. Labour costs and the level of the wage are ones of the monitoring indicators of the process of enlargement the Czech Republic to...