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Applying Benford's Law to individual financial reports: An empirical investigation on the basis of SEC XBRL filings

Henselmann, Klaus; Scherr, Elisabeth; Ditter, Dominik - 2013

The business reporting standard XBRL offers the opportunity to easily extract and analyze a sufficient number of monetary items out of single annual reports for statistical analysis purposes. Using XBRL 10-K reports filed with the SEC EDGAR system, we derive first digit distributions for single...

Persistent link: https://www.econbiz.de/10010327520

A Simple Accounting-based Valuation Model for the Debt Tax Shield

Scholze, Andreas - In: BuR - Business Research 3 (2010) 1, pp. 37-47

This paper describes a simple way to integrate the debt tax shield into an accounting-based valuation model. The market value of equity is determined by forecasting residual operating income, which is calculated by charging operating income for the operating assets at a required return that...

Persistent link: https://www.econbiz.de/10010421346

Zur Diagnose von Konzernkrisen auf der Basis qualitativer Angaben im Jahresabschluß

Bötzel, Stefan; Hauschildt, Jürgen - 1993

Statistical analysis of financial statements has reached a high degree of sophistication. But Consolidated financial statements of a group of companies seem to be resistent against these attempts. Analysts suspect that these statements can legally be manipulated to such an extent that they...

Persistent link: https://www.econbiz.de/10011594598

"Auf dem Bau herrschen andere Gesetze...": Bilanzen von Bauunternehmen als Grundlage von Insolvenzdiagnosen

Hauschildt, Jürgen; Leker, Jens; Clausen, Susanne - 1994

Persistent link: https://www.econbiz.de/10011653585

Die Entwicklung der empirischen Bilanzforschung zur Identifizierung gefährdeter Unternehmen

Rösler, Joachim - 1985

Persistent link: https://www.econbiz.de/10011723023

Probleme des Insolvenzplanverfahrens

Henselmann, Klaus; Gutbier, Manuel - 2010

The paper analyses options in case of insolvency. Although insolvency plans empirically are very successful, they are …

Persistent link: https://www.econbiz.de/10010300002

Personal Bankruptcy Law, Wealth and Entrepreneurship: Theory and Evidence from the Introduction of a "Fresh Start"

Fossen, Frank M. - 2011

A personal bankruptcy law that allows for a "fresh start" after bankruptcy reduces the individual risk involved in entrepreneurial activity. On the other hand, as risk shifts to creditors who recover less of their credit after a debtor's bankruptcy, lenders may charge higher interest rates or...

Persistent link: https://www.econbiz.de/10011601000

Die Nutzung insolvenzrechtlicher Sanierungswege durch kleine und mittlere Unternehmen: Das Beispiel der Eigenverwaltung

Kranzusch, Peter; Icks, Annette - 2018

Sanierungswege, z. B. das eigenverwaltete Schutzschirmverfahren vor der Insolvenz und die Eigenverwaltung während des …With the introduction of the ESUG law, German insolvency legislation was reformed in 2012. It offers new proceedings … for enterprise re-organisation, both before insolvency and between the application for insolvency and the start of the …

Persistent link: https://www.econbiz.de/10011818046

Special Purpose Vehicles and Insolvency Reforms in the Philippines

Pasadilla, Gloria O. - 2005

This paper focuses on the legal environment, particularly the insolvency system, that would influence the success of … have to operate under a given insolvency regime after they acquire the bad assets, existing bankruptcy procedures have an …

Persistent link: https://www.econbiz.de/10011429793

Two New Measures of Bankruptcy Efficiency

Brogi, Ricardo; Santella, Paolo - 2004

This study is aimed at developing new empirical models for evaluating the efficiency of bankruptcy legislations. The paper is divided in three parts. In the first part, we analyze from a conceptual point of view the effects on debtor firms of the lack of creditors' powers in bankruptcy. In the...

Persistent link: https://www.econbiz.de/10011689917

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