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Ergebnisse einer empirischen Untersuchung zur Bilanzierung großer Kapitalgesellschaften
Veit, Klaus-Rüdiger; Tönnies, Michael - 1995
Am Lehrstuhl für Rechnungswesen der Universität Kiel wird derzeit untersucht, wie die Rechnungslegungspraxis die gesetzlichen Regelungen bezüglich der Transparenz von Unternehmensverbindungen umsetzt. Grundgesamtheit der Analyse bilden die nach Umsatzerlösen geordneten Unternehmen im...
Persistent link: https://www.econbiz.de/10011594611
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Rating: Was kommt auf die Unternehmen zu?
Lichtblau, Karl; Röhl, Klaus-Heiner - 2004
Die Fremdkapitalfinanzierung der deutschen Unternehmen erlebt derzeit drastische Umbrüche, die mit dem Näherrücken der Einführung der Basel-II-Regeln zur Eigenkapitalhinterlegung von Firmenkrediten bei den Banken noch nicht abgeschlossen sein dürften. Strukturprobleme und die...
Persistent link: https://www.econbiz.de/10011893288
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The cross-section of output and inflation in a dynamic stochastic general equilibrium model with sticky prices
Döpke, Jörg; Funke, Michael; Holly, Sean; Weber, Sebastian - 2009
In a standard dynamic stochastic general equilibrium framework, with sticky prices, the cross sectional distribution of output and inflation across a population of firms is studied. The only form of heterogeneity is confined to the probability that the ith changes its prices in response to a...
Persistent link: https://www.econbiz.de/10010271147
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Book-tax conformity: Empirical evidence from Germany
Zinn, Benedikt; Spengel, Christoph - 2012
-tax differences in Germany. For the first time, the data set enables us to evaluate the extent to which financial and tax accounting … differ in Germany in the most accurate manner. Despite the close link between financial and tax accounting in Germany, we …
Persistent link: https://www.econbiz.de/10010309809
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Does German development aid promote German exports?
Martínez-Zarzoso, Inmaculada; Nowak-Lehmann D., Felicitas - 2008
exports from Germany to the recipient countries. The findings indicate that in the long run,German aid is associated with an …
Persistent link: https://www.econbiz.de/10010291870
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The winding road to industrial safety: Evidence on the effects of environmental liability on accident prevention in Germany
Hoffmeister, Onno; Schwarze, Reimund - 2007
The German Environmental Liability Law (ELL) of 1991 has introduced far-reaching civil liability for environmental damages with the aim to increase firms? efforts to prevent accidents. Previous studies find poor evidence that this goal has actually been achieved. One and a half decades after the...
Persistent link: https://www.econbiz.de/10010293420
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Why are mothers working longer hours in Austria than in Germany? A comparative micro simulation analysis
Dearing, Helene; Hofer, Helmut; Lietz, Christine; … - 2007
Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are …, differences in mothers' employment patterns can partly be explained by the different tax systems: While Germany has a system of …
Persistent link: https://www.econbiz.de/10010293998
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Is innovative firm behavior correlated with age and gender composition of the workforce? Evidence from a new type of data for German enterprises
Pfeifer, Christian; Wagner, Joachim - 2012
development (R&D)) for a large representative sample of enterprises from manufacturing industries in Germany using unique newly …
Persistent link: https://www.econbiz.de/10010294455
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Innovation and exports of German business services enterprises: First evidence from a new type of firm data
Vogel, Alexander; Wagner, Joachim - 2012
This paper contributes to the literature by providing the first evidence on the link between innovation activities (measured by the share of engineers and scientists in the workforce) and exports of German business services firms based on a large representative longitudinal sample of...
Persistent link: https://www.econbiz.de/10010294458
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Foreign and domestic takeovers in Germany: First comparative evidence on the post-acquisition target performance using new data
Weche Gelübcke, John P. - 2012
This study provides the first comparative evidence of foreign and domestic acquisitions in Germany. A propensity score … Germany which find significant productivity improvements and no changes in terms of employment. These findings are of … particular interest to Germany as one of the most important FDI in ow destinations worldwide. They contribute to the foreign …
Persistent link: https://www.econbiz.de/10010294459