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dem IWF in diesen Szenarien zur Verfügung stehen, orientieren sich dabei an den in der Theorie zur Finanzintermediation …, especially in contract theory. After thoroughly summarizing the potential information asymmetries and negative incentives between …
Persistent link: https://www.econbiz.de/10009471827
The aim of this paper is to explain Australian R&D capitalisation and voluntary disclosure. It is argued that the discretionary choices available to management in Australia with respect to the accounting for and the disclosure of R&D expenditure and activities can be explained by the reduction...
Persistent link: https://www.econbiz.de/10009437483
The study verifies, between march 2005 and march 2006, if there is any difference between the stock yields of a sample of companieslisted in Bovespa that adopt the principles of Corporate Governance, in different levels, in relation to the companies of the traditionalmarket. The data were...
Persistent link: https://www.econbiz.de/10009446914
Die Dissertation wurde mit der Zielsetzung verfasst, die Bedeutung von derivativen Finanzinstrumenten f?r die Jahresabschlusspolitik und -analyse darzustellen. These der Dissertation ist hierbei, dass derivative Finanzinstrumente und die mit ihnen verbundenen Chancen und Risiken ma?geblichen...
Persistent link: https://www.econbiz.de/10009482293
This thesis contributes to the literature by providing new insights into the patterns and market implications of insider trading. The inferences presented here are based on the insider trading reports filed with the Polish Securities and Exchange Commission and the New Zealand Exchange. First,...
Persistent link: https://www.econbiz.de/10009460738
Allokationsverfahren zur Vergabe von Zutrittslizenzen an Marktneulinge differieren hinsichtlich mehrerer Aspekte. Einer davon ist die Veröffentlichung der vom Regulierer im Lizenzvergabeverfahren gesammelten Informationen. Der Autor untersucht den Einfluss der Informationsweitergabe auf die...
Persistent link: https://www.econbiz.de/10009467401
concepts drawn from transaction cost theory andagency theory, this dissertation develops a model that draws attention to … management information alter the organizational design outcomespredicted by the two theory bases above. The foundational … arguments regarding firmboundaries and structure are based on the two contracting modes of agency theory,behavioral and outcome …
Persistent link: https://www.econbiz.de/10009429360
aspectsof economic theory in recent information systems research, leading toresults that have appeared in a wide variety of … theory are represented: information economics,production economics, economic models of organizational performance …,industrial organization, institutional economics (agency theory andtransaction cost theory), and macroeconomic studies of IT impact. Foreach …
Persistent link: https://www.econbiz.de/10009435059
The theory of Agency, specifically that developed by Jesen and Meckling (1976), will be the subject of examination …. Agency theory has been the subject of extensive research since its introduction in modern form by Jensen and Meckling (1976 …). The generality of the theory of Agency appears unquestionable and it has been widely adopted. Surprisingly, however, the …
Persistent link: https://www.econbiz.de/10009437985
We conduct an experiment to examine how lending decisions are affected by lender perceptions of reporting and governance quality. We perform a set of experiments to determine whether lenders are sensitive to the quality of governance as measured by board composition along multiple dimensions,...
Persistent link: https://www.econbiz.de/10009459049