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On the Structural Dimension of Competitive Strategy
Kaniovski, Serguei; Peneder, Michael - 2001
This paper aims at establishing the existence of systematic differences in the nature of competitive strategies available to individual firms across industries. By means of qualitative content analysis, we extracted a matrix of 76 industries times 12 strategies reported as being characteristic...
Persistent link: https://www.econbiz.de/10011435068
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Corporate Taxes and the Location of Intangible Assets Within Multinational Firms
Dischinger, Matthias; Riedel, Nadine - 2008
Intangible assets, like patents and trademarks, are increasingly seen as the key to competitive success and as the drivers of corporate profit. Moreover, they constitute a major source of profit shifting opportunities in multinational enterprises (MNEs) due to a highly intransparent transfer...
Persistent link: https://www.econbiz.de/10010427515
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Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms
Dischinger, Matthias; Riedel, Nadine - 2008
Intangible assets are one major source of profit shifting opportunities due to a highly intransparent transfer pricing process. Our paper argues that multinational enterprises (MNEs) optimize their profit shifting strategy by locating shifting–relevant intangible property at affiliates with a...
Persistent link: https://www.econbiz.de/10010427525
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Analyst forecasts during the COVID-19 pandemic: Evidence from REITs
Anglin, Paul M.; Cui, Jianxin; Gao, Yanmin; Zhang, Li - In: Journal of Risk and Financial Management 14 (2021) 10, pp. 1-23
better understand how financial analysts forecast earnings. We focus on forecasts for Real Estate Investment Trusts (REITs … regression analysis finds that the severity of the pandemic increases analysts' forecast error and dispersion. Government … forecast error rises by more, for REITs, when focusing on Hospitality and Industrial properties, and dispersion rises by more …
Persistent link: https://www.econbiz.de/10013201141
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ICO analysts
Barth, Andreas; Laturnus, Valerie; Mansouri, Sasan; … - 2021
reciprocal network of ICO members and analysts. Ratings predict ICO success, but highly imperfectly so. Favorably rated ICOs tend … to fail when more ratings reciprocate prior ratings. Failure despite strong ratings is also frequent when analysts have a … literature on equity analysts and rating agencies. …
Persistent link: https://www.econbiz.de/10012623175
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Our extractive age: Expressions of violence and resistance
Shapiro, Judith (contributor);  … - 2021
"Our Extractive Age: Expressions of Violence and Resistance emphasizes how the spectrum of violence associated with natural resource extraction permeates contemporary collective life. Chronicling the increasing rates of brutal suppression of local environmental and labor activists in rural and...
Persistent link: https://www.econbiz.de/10014280292
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Unbundling technology adoption and tfp at the firm level: Do intangibles matter?
Battisti, Michele; Belloc, Filippo; Del Gatto, Massimo - 2012
We use a panel of European firms to investigate the relationship between intangible assets and productivity. We disentangle between tfp and technology adoption, while available studies so far have considered only a notion of productivity conflating the two effects. To this aim, we estimate...
Persistent link: https://www.econbiz.de/10010294338
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Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms
Dischinger, Matthias; Riedel, Nadine - 2008
Intangible assets are one major source of profit shifting opportunities due to a highly intransparent transfer pricing process. Our paper argues that multinational enterprises (MNEs) optimize their profit shifting strategy by locating shifting relevant intangible property at affiliates with a...
Persistent link: https://www.econbiz.de/10010294673
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Quantitative valuation of platform technology based intangibles companies
Achleitner, Ann-Kristin; Nathusius, Eva; Schraml, Stephanie - 2007
In the course of raising external equity, e.g. from venture capitalists, a quantitative valuation is usually required for entrepreneurial ventures. This paper examines the challenges of quantitatively valuing platform technology based entrepreneurial ventures. The distinct characteristics of...
Persistent link: https://www.econbiz.de/10010305698
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Intangible Investment and Technical Efficiency: The Case of Software-Intensive Manufacturing Firms in Turkey
Findik, Derya; Tansel, Aysit - 2015
This chapter analyzes the effect of intangible investment on firm efficiency with an emphasis on its software component. Stochastic production frontier approach is used to simultaneously estimate the production function and the determinants of technical efficiency in the software intensive...
Persistent link: https://www.econbiz.de/10011307465