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Corporate balance sheets in developed economies: Implications for investment
Côté, Denise; Graham, Christopher - 2007
In this paper, the authors examine the aggregate national balance-sheets of non-financial corporations in Australia and the G7 countries with a view to assessing both their financial structure and their financial position. More importantly, the authors investigate whether the financial position...
Persistent link: https://www.econbiz.de/10010280010
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Determinants of corporate financing decisions: A survey evidence from Czech firms
Jindřichovská, Irena; Körner, Pavel - 2008
This paper investigates the empirical evidence on determinants of financing decisions on the pool of respondents among financial managers of Czech firms. The theoretical section provides an overview of prominent contemporary theories on capital structure. Employing Chi-square Sign Test and Logit...
Persistent link: https://www.econbiz.de/10010322315
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Finance and the chemical industry
Da Rin, Marco - 1997
The paper provides an overview of the financial history of the chemical industry since its inception in the latter half of the nineteenth century in four major countries: Britain, Germany, Japan, and the United States. The chemical industry is particularly intriguing from the point of view of...
Persistent link: https://www.econbiz.de/10011608335
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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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Model of accounting engineering in view of earnings management in Poland
Michalczyk, Leszek - In: e-Finanse: Financial Internet Quarterly 8 (2012) 3, pp. 37-54
The article introduces the theoretical foundations of the author's original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …
Persistent link: https://www.econbiz.de/10011551374
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Zur Ideengeschichte von Buchführung, Kostenrechung und Controlling vor dem Hintergrund ihres historischen Kontexts
Göthlich, Stephan E. - 2007
This essay provides a survey of the evolution and the developments of bookkeeping, internal cost accounting and … present times. It is shown that the developments in bookkeeping and cost accounting have regularly been a reaction to … accounting, which chronologically enumerate different techniques and practices, this text additionally delivers an outline of …
Persistent link: https://www.econbiz.de/10011558823
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Trust and Contracts: Empirical Evidence
D'Acunto, Francesco; Xie, Jin; Yao, Jiaquan - 2020
Trust between parties should drive the negotiation and design of contract: if parties did not trust each others' reaction to unplanned events, they might agree to pay higher costs of negotiation to complete contracts. Using a unique sample of U.S. principal-agent consulting contracts and a...
Persistent link: https://www.econbiz.de/10012425620
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Does the tenure of private equity investment improve the performance of European firms?
Badunenko, Oleg; Baum, Christopher F.; Schäfer, Dorothea - 2010
The paper investigates whether the presence and tenure of Private Equity (PE) investment in European companies improves their performance. Previous studies documented the unambiguous merit of a buyout during the 1980s and 1990s for listed firms in the US and UK markets. This study analyzes such...
Persistent link: https://www.econbiz.de/10010291781
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Unternehmensgründungen und Crowdinvesting
Löher, Jonas; Schell, Sabrina; Schneck, Stefan; … - 2015
Innovativen Wachstumsunternehmen steht mit dem Crowdinvesting in Deutschland seit 2011 eine neuartige Finanzierungsmethode zur Verfügung. Hierbei versuchen die meist jungen Unternehmen durch einen gezielten öffentlichen Aufruf eine breite Masse privater Investoren anzusprechen. Basierend auf...
Persistent link: https://www.econbiz.de/10011382967
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The Dynamics of External Financing
Jansson, Joakim - 2000
A dynamic process underlying firms' discrete financial choices has previously been found, but without controlling for unobserved heterogeneity, this dependence can either be of a true nature or an effect of firm-specific characteristics that we cannot observe. This study extends previous...
Persistent link: https://www.econbiz.de/10010321743