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protects firms when in a weak competitive position, while equity holders prefer more disclosure to maximize profitability when …
Persistent link: https://www.econbiz.de/10009460045
protects firms when in a weak competitive position, while equityholders prefer more disclosure to maximize profitability when …
Persistent link: https://www.econbiz.de/10009460052
philosophy (which is largely family control) generally does not lend itself to transparency and disclosure. The situation is …
Persistent link: https://www.econbiz.de/10009485721
Den Aufsichtsräten innerhalb des deutschen Corporate Governance Systems ist in den letzten Jahren erhöhte Aufmerksamkeit zugekommen. Es wurden Empfehlungen und gesetzliche Vorschriften formuliert, die die Zusammensetzung des Aufsichtsratsgremiums sowie dessen Tätigkeiten betreffen. Diesem...
Persistent link: https://www.econbiz.de/10009475315
The first part of this thesis analyzes and quantifies the magnitude of executive remuneration disclosure of the world …’s 245 largest exchange-listed banks, using annual reports as the primary source of information, and the diverse disclosure … law countries have higher (more than three times in terms of the quantifying proxy) disclosure compared to banks in civil …
Persistent link: https://www.econbiz.de/10009451182
Ausgangspunkt der vorliegenden Arbeit ist die Feststellung, dass sich die ?konomische Theorie trotz der mehr als 160j?hrigen Geschichte gewerbsm??iger medialer Berichterstattung ?ber das Geschehen rund um M?rkte und Unternehmen lange Zeit kaum mit den Massenmedien besch?ftigt hat. Dabei kann...
Persistent link: https://www.econbiz.de/10009481006
The paper presents a spreadsheet-based multiple account framework for cost-benefit analysis which incorporates all the usual concerns of cost-benefit analysts such as shadow-pricing to account for market failure. distribution of net benefits. sensitivity and risk analysis, cost of public funds,...
Persistent link: https://www.econbiz.de/10009448053
for disclosure should be lowered to provide investors with more information relating to litigation. Using an experiment, I … investigate two unintended consequences of lowering a disclosure threshold, as the FASB has recently proposed. First, I find that … adding low probability lawsuits to the disclosure of reasonably possible lawsuits lowers prospective investors' perceptions …
Persistent link: https://www.econbiz.de/10009468000
estimates derived from the above sources should be interpreted with caution since they suffer from diverse deficiencies in the … data base particularly coverage, content and consistency. It is apparent, though debatable, from the available estimates …, the estimates posit a decline in both infant and child mortality in Kenya, Benin and Ivory Coast; infant mortality in …
Persistent link: https://www.econbiz.de/10009438868
In spite of its advantages over manual estimating methods,computer assisted estimating (CAE) lacks acceptance in the printingindustry today. Possible reasons for non-acceptance are: 1) the costof CAE, 2) CAE's lack of versatility, 3) printing manager's lackof knowledge on the subject of CAE...
Persistent link: https://www.econbiz.de/10009459218