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Ausländische Direktinvestitionen als Wachstumsmotor? - Eine Empirische Analyse am Beispiel Lateinamerikas
Hinrichs, Cord - 2005
kausale Beziehung zwischen ausländischen Direktinvestitionen (DI) und Wirtschaftswachstum in 6 lateinamerikanischen Ländern … aufgeworfen, wie die Interaktion zwischen DI und inländischem Wirtschaftswachstum zu sehen ist. Auch wenn in der theoretischen als … auch empirischen Literatur signifikante Belege für eine Verbindung zwischen DI und Wirtschaftswachstum zu finden sind, so …
Persistent link: https://www.econbiz.de/10009476170
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Annual Hard Frosts and Economic Growth
Zuo, Xinjuan - 2005
Persistent link: https://www.econbiz.de/10009449705
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Development and Gender Inequality ; Development and Gender Inequality
Lamanna, Francesca - 2013
Persistent link: https://www.econbiz.de/10010353250
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Workplace Ostracism and Organizational Citizenship Behavior: The Roles of Organizational Identification and Collectivism
Wu, Z; Liu, J; Hui, C - 2010
citizenship behavior (OCB) in Chinese organizational settings. Based on social identity theory and research of collectivism, we … individual collectivism on the relationship between workplace ostracism and organizational identification. Hierarchical … collectivism moderates the relationship between workplace ostracism and organizational identification such that workplace ostracism …
Persistent link: https://www.econbiz.de/10009471424
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The cultural impact of cross–border acquisitions on the accounting function : a case study / Gideon Stefan Stander
Stander, Gideon Stefan - 2010
Mergers and acquisitions (M&A) are one of the fastest strategic options that companies choose to face the global competitive market. This is evident from the number and the amount of growth in the value of the deals, as well as the occurrence of the 'mega–mergers' in recent times. If companies...
Persistent link: https://www.econbiz.de/10009456140
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The feasibility of the statement of generally accepted accounting practice for small and medium enterprises / Daniël Petrus Schutte
Schutte, Daniël Petrus - 2011
Governments are becoming increasingly aware of SMEs as economical role players. As a result many initiatives were introduced to address the unique challenges of the SME sector. One of these initiatives was the introduction of a global accounting framework for SMEs by the International Accounting...
Persistent link: https://www.econbiz.de/10009456150
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The Acceleration of Stock Options in Anticipation of FAS 123 (R)
St. John, Kayleen - 2008
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...
Persistent link: https://www.econbiz.de/10009429955
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Die steuerliche Behandlung der Gewährung von Aktienoptionen an Arbeitnehmer bei grenzüberschreitenden Sachverhalten : dargestellt anhand der Länder Deutschland, Schweiz, Österreich...
Walter, Michaela - 2006
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...
Persistent link: https://www.econbiz.de/10009433685
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Decomposing executive stock option exercises: Relative information and incentives to manage earnings
Veenman, David; Hodgson, Allan; van Praag, Bart; Zhang, Wei - 2011
This paper examines the information content of stock option exercises versus regular insider share trades by corporate executives. We argue that the asymmetric payoff structure of options makes managerial wealth - compared to holdings of shares - relatively more sensitive to stock price changes...
Persistent link: https://www.econbiz.de/10009448261