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Risk aversion and trade union membership
Goerke, Laszlo; Pannenberg, Markus - 2008
In an open-shop model of trade union membership with heterogeneity in risk attitudes, a worker's relative risk aversion … significantly positive relationship between risk aversion and the likelihood of union membership. Additionally, we observe a …
Persistent link: https://www.econbiz.de/10010264999
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Risk aversion and trade union membership
Goerke, Laszlo; Pannenberg, Markus - 2008
In an open-shop model of trade union membership with heterogeneity in risk attitudes, a worker's relative risk aversion … significantly positive relationship between risk aversion and the likelihood of union membership. Additionally, we observe a …
Persistent link: https://www.econbiz.de/10010268721
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Gruppe – Eine systemtheoretische Bestimmung
Kühl, Stefan - In: KZfSS Kölner Zeitschrift für Soziologie und … 73 (2021) 1, pp. 25-58
Darstellung anderer als Personen unterstützen. Im Gegensatz zu Familien ist dabei die Mitgliedschaft in Gruppen in einem hohen … Maße kontingent, sodass die Akzeptanz personenbezogener Kommunikation für die Mitgliedschaft maßgeblich ist. Aufgrund der …
Persistent link: https://www.econbiz.de/10014501720
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Implications of this year's EU Enlargement: A preliminary Analysis
Klaus, Vaclav - In: CESifo Forum 05 (2004) 3, pp. 61-63
Persistent link: https://www.econbiz.de/10011695774
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Fair value accounting and financial stability
Enria, Andrea; Cappiello, Lorenzo; Dierick, Frank; … - 2004
application of fair value accounting to banks’ trading book has impacted their share price volatility. It is concluded that the …
Persistent link: https://www.econbiz.de/10011606165
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Derivate Finanzinstrumente im Jahresabschluss nach HGB und IFRS
Schäfer, Henry; Frank, Beate - 2008
Derivate sind Finanzinstrumente, die Unternehmen nutzen, um Geschäftsrisiken abzusichern und Spekulationsgewinne zu erzielen. Verglichen mit "einfachen" Finanzprodukten, wie Aktien, Sparbüchern und Termingeldern sind sie jedoch wesentlich abstrakter und gelten daher als schwer...
Persistent link: https://www.econbiz.de/10012052702
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Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles
Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - In: BuR - Business Research 1 (2008) 1, pp. 26-53
This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts' forecast accuracy in … IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to …
Persistent link: https://www.econbiz.de/10010421323
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The Valuation of Employee Stock Options - How Good Is the Standard?
Raupach, Peter - 2003
This study contributes to the valuation of employee stock options (ESO) in two ways: First, a new pricing model is presented, admitting a major part of calculations to be solved in closed form. Designed with a focus on good replication of empirics, the model fits with publicly observable...
Persistent link: https://www.econbiz.de/10010316309
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Country and industry equity risk premia in the euro area: an intertemporal approach
Cappiello, Lorenzo; Lo Duca, Marco; Maddaloni, Angela - 2008
This paper provides new evidence on the dynamics of equity risk premia in euro area stock markets across country and industry portfolios. We develop and estimate a conditional intertemporal CAPM where returns on aggregate euro area, country and industry portfolios depend on the market risk as...
Persistent link: https://www.econbiz.de/10011604959
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Blooming together or wilting alone? Network externalities and Mondragón and La Lega co-operative networks
Smith, Stephen C. - 2001
This paper examines strategies developed by Mondragón Co-operative Corporation in the Basque Region of Spain, and La … ; La Lega ; co-operative network ; co-operatives ; employee ownership ; labour managed firm ; Italy ; Spain ; developing … Lega co-operative network in Italy, to mitigate disadvantages of the typical co-operative organizational structure and …
Persistent link: https://www.econbiz.de/10010279102