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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
. Moreover, a number of surveys present the assessment of payout policy, especially dividend policy, from decision …
Persistent link: https://www.econbiz.de/10009451163
This thesis presents and compares the performance of two recently developed classification methods namely the Spatial Stagewise Aggregation procedure and Support Vector Machines. Both techniques are convenient for the application to corporate bankruptcy analysis, in terms of calculation of...
Persistent link: https://www.econbiz.de/10009467058
the case where only standard financial contracts are available. The theory explains why bankruptcy law should, in some … besseren Firmen die Eigner und die Gläubiger gemeinsam über das Fortbestehen der Firma entscheiden sollten. Die Theorie kann … Beitrags ist die private Reorganisation einer verschuldeten Firma. In den USA werden die Besitzer von Anleihen oft unter Druck …
Persistent link: https://www.econbiz.de/10009476240
Established in 1988, the Shingo Prize for Operational Excellence recognises organisations in the USA, Mexico and Canada …
Persistent link: https://www.econbiz.de/10009459022
effect). This study has practical implications for regulators, corporations and investors, both in the USA and abroad. …
Persistent link: https://www.econbiz.de/10009459069
offshore outsourcing.The objectives of this research are:1. To analyze the differences between the theory and the practice …
Persistent link: https://www.econbiz.de/10009459219
of the relevance of the theory and analysis to developing economies. …
Persistent link: https://www.econbiz.de/10009432539
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
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