This research has a pupose to provide empirical evident about factors that effect the finalization of financial statement. The examined factors on this research are profit, solvability, firm size, firm age, and public accountant size.The research sample consist of 177 firms from 2006 through...

Bildungspolitische Fragen haben in den letzten Jahren eine verstärkte Aufmerksamkeit erfahren. Auch der beruflichen und hier insbesondere der betrieblichen Weiterbildung wird vor dem Hintergrund des Paradigmas des „lebenslangen Lernens“ eine zunehmende Bedeutung eingeräumt. In der...

This research aims to examine the influence of firm Growth, Investment Opportunity Set, Profitability, Business Risk, Firm Size, Structure Assets, and Operating Leverage on the capital structure in the Indonesia Stock Exchange from 2007 to 2009. This type of research was the hypothesis testing...

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...

Apart from an extensive survey of the literature on the economics of corporate bankruptcy law, this thesis contains three own contributions: First, a model is presented where a firm's manager acquires some private information about whether a firm should be liquidated or stay in business....

Die Arbeitsmarktpolitik in Deutschland ist seit Jahren vorrangig auf die schnelle Wiedereingliederung von Arbeitslosen unter besonderer Berücksichtigung sog. Problemgruppen ausgerichtet. Dabei stellt sich die Frage, welche Maßnahmen wie gut geeignet sind, dieses Ziel mikro- und...

The purpose of this paper was to examine the factors affecting the future firm size expectations of nascent entrepreneurs. This was done by testing a decision model on a unique data set composed of a random sample of nascent entrepreneurs. The proposed model is based on four different components...

With an increasingly open economic condition in Thailand, insurance firms exposed to competition should improve efficiency to ensure their survival. This paper examines the cost efficiency and its relationship with profitability of life insurance firms: Cobb-Douglas stochastic cost frontier...

This paper re-examines the evidence on how the listing of options impacts on underlying stock’s volatility by taking into consideration the possible presence of a learning effect, along with the impact of the very endogenous nature of the options listing decision itself. Our analyses are...