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Inwieweit eignen sich die International Accounting Standards für die steuerliche Gewinnermittlung?

Spengel, Christoph - 2002

Zwischen den International Accounting Standards (IAS) und der Steuerpolitik der Europäischen Kommission zeichnet sich eine immer deutlichere Verbindung ab. Innerhalb der EU könnten IAS über die im Juni 2002 verabschiedete EU-Verordnung zur Harmonisierung der handelsrechtlichen...

Persistent link: https://www.econbiz.de/10010297921

Machine Learning und empirische Rechnungslegungsforschung: Einige Erkenntnisse und offene Fragen

Sellhorn, Thorsten - In: Schmalenbach Journal of Business Research (SBUR) 72 (2020) 1, pp. 49-69

Persistent link: https://www.econbiz.de/10014495339

Naked short selling: The emperor`s new clothes?

Yadav, Pradeep K.; Fotak, Veljko; Raman, Vikas - 2009

Regulatory and media concern has focused heavily on the potentially manipulative distortion of market prices associated with naked short selling. However, naked shorting can also have beneficial effects for liquidity and pricing efficiency. We empirically investigate the impact of naked...

Persistent link: https://www.econbiz.de/10010302542

Regulating international finance and the evolving imbalance of capitalisms since the 1970s

Kalinowski, Thomas - 2011

Dieses Papier betrachtet die historischen Hintergründe der Schwierigkeiten und Konflikte bei der (Re-)regulierung der …- und Geldpolitik, der Regulierung von Banken und Finanzströmen sowie der Reduzierung globaler wirtschaftlicher … Hintergründe von Konflikten bei der Regulierung internationaler Finanzbeziehungen. Besonders berücksichtigt werden hierbei die …

Persistent link: https://www.econbiz.de/10010305883

Monetary policy and capital regulation in the US and Europe

Cohen-Cole, Ethan; Morse, Jonathan - 2010

From the onset of the 2007-2009 crisis, the Federal Reserve and the European Central Bank have aggressively lowered interest rates. Both sets of changes are at odds with an anti-inflationary stance of monetary policy; indeed, as the crisis began in August 2007 inflation expectations were high...

Persistent link: https://www.econbiz.de/10011605268

How much sunlight does it take to disinfect a boardroom?: a short history of executive compensation regulation

Dew-Becker, Ian - 2008

This paper reviews the history of executive compensation disclosure and other government policies affecting CEO pay, and as well surveys the literature on the effects of these policies. Disclosure has increased nearly uniformly since 1933. A number of other regulations, including special taxes...

Persistent link: https://www.econbiz.de/10010264423

The political economy of incentive regulation: Theory and evidence from US states

Guerriero, Carmine - 2008

The determinants of incentive regulation are a key issue in industrial policy. I study an asymmetric information model of incentive rules selection by a political principal endowed with an information-gathering technology whose efficiency increases with the effort exerted by two accountable...

Persistent link: https://www.econbiz.de/10010270939

Overcoming data limitations in nonparametric benchmarking: applying PCA-DEA to natural gas transmission

Nieswand, Maria; Cullmann, Astrid; Neumann, Anne - 2009

This paper provides an empirical demonstration for a practical approach of efficiency evaluation against the background of limited data availability in some regulated industries. Here, traditional DEA may result in a lack of discriminatory power when high numbers of variables but only limited...

Persistent link: https://www.econbiz.de/10010271155

Regulation and the evolution of corporate boards: monitoring, advising or window dressing?

Helland, Eric; Sykuta, Michael - 2002

It is generally agreed that boards are endogenously determined institutions that serve both an oversight and advisory role in a firm. While oversight role of boards has been extensively studied relatively few studies have examined the advisory role of corporate boards. In this study we examine...

Persistent link: https://www.econbiz.de/10010271997

Network neutrality and quality of service

Kruse, Jörn - In: Intereconomics 43 (2008) 1, pp. 25-30

Persistent link: https://www.econbiz.de/10010272247

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