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Research and development towards green technologies under technical and policy uncertainty
Valeria Jana Schwanitz - 2010
Green technological progress bears a strong potential to alleviate climate change, but its utilization is contingent on factors which are by nature impossible to anticipate or predict. Developing stochastic optimisation models, we explore how the decision to invest in research and development...
Persistent link: https://www.econbiz.de/10009466981
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The Influence of Taxes on Investment and Labor Supply Decisions - Experimental Analyses of Tax Perception
Fochmann, Martin - 2011
investment behavior which is consistent with theory. However, an income tax with a limited or unlimited loss offset provision … Laborexperiment sollten die Teilnehmer eine Entscheidung über die genaue Höhe einer Investition treffen. In verschiedenen Treatments …In this thesis, the effect of tax perception on investment behavior and labor supply decisions is analyzed using …
Persistent link: https://www.econbiz.de/10009478158
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Essays in Telecommunications Economics
Heimeshoff, Gerrit Ulrich - 2008
the determinants of telecommunications investments and presents two possible solutions to the investment problem. The …
Persistent link: https://www.econbiz.de/10009451158
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14.661 Labor Economics I, Fall 2006
Pischke, Jorn-Steffen; Angrist, Joshua - 2006
Neoclassical analysis of the labor market and its institutions. A systematic development of the theory of labor supply …
Persistent link: https://www.econbiz.de/10009432547
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Zur Abbildung von Kapitalkosten und Steuern beim impairment of assets gemäß IAS 36
Haring, Nikolai - 2004
IAS 36 schreibt vor, wann und wie Wertminderungen von Vermögenswerten in IFRS-Abschlüssen zu berücksichtigen sind, wobei in den meisten Fällen der value in use als Korrekturwertmaßstab zum Einsatz gelangt und auf Bewertungseinheiten abgestellt wird. In der vorliegenden Dissertation wird die...
Persistent link: https://www.econbiz.de/10009480932
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Capital Market Implications of Corporate Disclosure: German Evidence
Grüning, Michael - 2011
This paper investigates the relationship between annual report disclosure, market liquidity, and capital cost for firms registered on the Deutsche Börse. Disclosure is comprehensively measured using the innovative Artificial Intelligence Measurement of Disclosure (AIMD). Results show that...
Persistent link: https://www.econbiz.de/10009447463
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A Simple Accounting-based Valuation Model for the Debt Tax Shield
Scholze, Andreas - 2010
This paper describes a simple way to integrate the debt tax shield into an accounting-based valuation model. The market value of equity is determined by forecasting residual operating income, which is calculated by charging operating income for the operating assets at a required return that...
Persistent link: https://www.econbiz.de/10009447480
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STOCK MARKET LIBERALIZATION AND THE COST OF EQUITY CAPITAL: AN EMPIRICAL STUDY OF JSE LISTED FIRMS
Makina, Daniel - 2006
specific risks such as political and economicrisks can act stronger binding constraints to foreign investment than direct legal … pricing theory. The third contribution is thatit has been empirically proved that the reduction in firms’ cost of capital …
Persistent link: https://www.econbiz.de/10009447553
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The Impact of Black Economic Empowerment
Ramuedzisi, Tshilidzi - 2011
Black Economic Empowerment is one of the South African government'sinitiatives to bring parity to past economic imbalances. One of the aspects ofthis empowerment has been through transferring of equity ownership toempowerment groups in order to increase black ownership and control. A keyquestion...
Persistent link: https://www.econbiz.de/10009447739
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Relationship between franking credits and the market risk premium
Gray, Stephen; Hall, Jason - 2006
In a dividend imputation tax system, equity investors have three potential sources of return: dividends, capital gains and franking (tax) credits. However, the standard procedures for estimating the market risk premium (MRP) for use in the capital asset pricing model, ignore the value of...
Persistent link: https://www.econbiz.de/10009448299