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Fälle wie der des insolventen amerikanischen Energiekonzerns Enron erwecken den Eindruck, dass Special Purpose Entities in erster Linie dazu gegründet werden, den Einblick Unternehmensexterner in die wirtschaftliche Lage eines Unternehmens zu begrenzen. Die kritische Einstellung zu solchen...
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development of the interaction between the political economy and concepts of production, notably in Germany. First, we show why … respect to political, business, and economic changes in Germany, we show that DQP Mark I, a regime by and large characteristic … continuity, which helps explain how Germany maintained economic performance after the mid-2000s, more than other countries in …
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Simulation der Auswirkungen der neuen Leasingregeln des IFRS 16 auf Abschlüsse zum 31.12.2018. Die dritte Arbeit zeigt auf, wie …. The second one simulates impacts of new leasing standard IFRS 16 on financial accounts on 31.12.2018. The third paper …
Persistent link: https://www.econbiz.de/10012653887
Die Öffnung des deutschen Bilanzrechts bewirkt eine zunehmende Anwendungsbreite von internationalen Rechnunungslegungsnormen (wie insbesondere der US-GAAP und der IAS) für deutsche Rechtsanwender;1 die heterogenen Normtypen und die – damit einhergehend – unterschiedlichen ökonomischen...
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The process of globalization encompasses economic and financial integration. Abolition of capital controls and … and inflation rates. China has recently adopted International Financial Reporting Standards (IFRS) in her efforts to …
Persistent link: https://www.econbiz.de/10010320377
We develop a model of endogenous lobby formation in which wealth inequalityand political accountability undermine entry and financial development. In-cumbents seek a low level of effective investor protection to prevent potentialentrants from raising capital. They succeed because they can...
Persistent link: https://www.econbiz.de/10010325212
This paper provides an empirical analysis of GovernmentsÕ decisions to sell privatised companies on both international and domestic markets in a sample of 392 privatisations in 42 countries in the 1977-1998 period. Political theories of privatisation find strong support in our analyses: market...
Persistent link: https://www.econbiz.de/10011608587