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The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing
Gegenfurtner, Bernhard; Ampenberger, Markus; Kaserer, … - 2009
We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm … first corroborate former results indicating that the accrual anomaly is also present in Germany. However, this anomaly seems … reduce the accrual anomaly, shareholder monitoring is not. Apart from offering evidence related to the cross …
Persistent link: https://www.econbiz.de/10010305701
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QIS4 - Konzeption des Gesamtbilanzansatzes für Schaden-Unfallversicherer. Analyse und Beurteilung
Schradin, Heinrich R.; Ehrlich, Kathleen - 2009
Persistent link: https://www.econbiz.de/10010309063
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When Do Autocracies Start to Liberalize Foreign Trade? Evidence from Four Cases in the Arab World
Richter, Thomas - 2010
procurement. A longitudinal comparison of four countries (Morocco, Tunisia, Egypt and Jordan) in the Middle East and North Africa … Devisenbewirtschaftung unterliegt. Ein historischer Vergleich von vier Staaten (Marokko, Tunesien, Ägypten und Jordanien) in der Region …
Persistent link: https://www.econbiz.de/10010293534
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The Impact of Institutional Frameworks on Private Sector Participation in Water Supply and Sanitation: The case of the management contract for water and wastewater services in the...
Steiner, Sylvia M. - 2008
through a case study of the Management Contract for Water and Wastewater Service in the Amman Governorate, Jordan. The …
Persistent link: https://www.econbiz.de/10011918475
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Banking in Jordan: Financing corporates and SMEs in the era of COVID-19. Evidence from the EIB bank lending survey
2022
of Jordan, this report focuses on cyclical and structural aspects of corporate and SME lending, and investigates the …
Persistent link: https://www.econbiz.de/10013202902
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Is Cash (the only) King? – Eine kritische Analyse der Aussagekraft von Kapitalflussrechnungen nach IAS 7
Pütter, Jonas - In: Junior Management Science (JUMS) 8 (2023) 1, pp. 219-236
Beeinflussbarkeit durch Bilanzpolitik zugesprochen und somit eine besondere Eignung als Maß des Unternehmenserfolgs. Im Rahmen dieser …
Persistent link: https://www.econbiz.de/10014528977
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The relationship between corporate social responsibility and firm performance: evidence from Jordan
Alghizzawi, Moawiah Awad; Youssef, Mayada A.; Zraiq, … - In: Cogent Business & Management 9 (2022) 1, pp. 1-18
This study aims to investigate the relationship between corporate social responsibility (CSR) and Jordanian firm performance. CSR is measured using three dimensions: philanthropy, community, and environment. Meanwhile, firm performance is measured by two accounting-based measurements; Return on...
Persistent link: https://www.econbiz.de/10014505803
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Determinants of Vietnamese listed firm performance: Competition, wage, CEO, firm size, age, and international trade
Ho, Tung Manh - In: Journal of Risk and Financial Management 12 (2019) 2, pp. 1-19
This study investigates the relationship between firms' competition, wage, CEOs' characteristics, and firm performance (measured by net income per employee, return on assets (ROA) and return on equity (ROE)) of Vietnam's 693 listed firms in 2015 using both the ordinary-least-square (OLS) and...
Persistent link: https://www.econbiz.de/10012611136
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Listed family firms in Europe: Relevance, characteristics and performance
Gregorič, Aleksandra; Rapp, Marc Steffen; Requejo, Ignacio - 2022
Publicly traded family businesses in Europe do business with a longer-term perspective and more successfully than companies that are not family businesses – and the greater the influence of the founding family, the better their performance. This is the conclusion reached by the study of an...
Persistent link: https://www.econbiz.de/10014305717
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Foreign and domestic takeovers in Germany: Cherry-picking and lemon-grabbing
Weche-Gelübcke, John P. - 2012
This study focuses on ex ante performance of domestic and foreign takeover targets in Germany, one of the most important FDI inflow destinations worldwide. Using a new database from German official statistics, unconditional comparisons as well as binary response model estimations of takeover...
Persistent link: https://www.econbiz.de/10010294465