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This study develops a parsimonious stable coefficient money demand model for Latvia for the period from 1996 till 2005 …
Persistent link: https://www.econbiz.de/10010264958
Persistent link: https://www.econbiz.de/10011695731
To mitigate the impact of the 2008-2010 global financial crisis on vulnerable households, the Government of Latvia … dearth of income-generating opportunities in Latvia; thus the program provided temporary employment opportunities and helped … the unemployed mitigate the impact of the crisis. However, relative to the depth of the crisis in Latvia, the Workplaces …
Persistent link: https://www.econbiz.de/10010287641
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
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
Aufsichtsrat ungeschmälert. Die Verantwortlichkeit des Aufsichtsrats ist beim Jahresabschluss im Zweifel vielleicht sogar noch … höher anzusetzen als beim Konzernabschluss, da an den Jahresabschluss unmittelbare Rechtsfolgen wie Ausschüttung und …
Persistent link: https://www.econbiz.de/10011892783
Der Einfluss der Rechnungslegung auf den Kapitalmarkt wir mittels verschiedener Ansätze empirisch untersucht. Insbesondere die Auswirkungen der Übernahme internationaler Rechnungslegungsstandards ist in den vergangenen Jahren in den Mittelpunkt der Forschung gerückt....
Persistent link: https://www.econbiz.de/10010427781
measure different types of fraud and to examine the influence of passengers' presumed information and income on the extent of … fraud. Results reveal that taxi drivers cheat passengers in systematic ways: Passengers with inferior information about …. Higher income seems to lead to more fraud. …
Persistent link: https://www.econbiz.de/10010294777
This paper investigates the impact of newspaper publications about debit card skimming fraud on debit card usage in the … phenomenon of skimming fraud significantly affect the number of debit card payments. The direction of the effect depends on the … type of skimming fraud addressed. Newspaper articles on fraud at points-of-sale (POS) and ticket machines depress the …
Persistent link: https://www.econbiz.de/10011605435
, increased division of labor in research, intense publication pressure, academic fraud, dilution of the concept of 'university …
Persistent link: https://www.econbiz.de/10010274980