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Risk management implementation for sustainable development of Romanian SMEs: A fuzzy approach
Ciocoiu, Carmen; Prioteasa, Adina Liliana; Colesca, … - In: Amfiteatru Economic Journal 22 (2020) 55, pp. 726-741
Small and medium-sized enterprises (SMEs) are recognized for their major contribution to the economic development of any country. In Romania, SMEs represent 99.7% of all organizations and employ approximately 66% of all nationally registered employees, percentages approximately equal to those...
Persistent link: https://www.econbiz.de/10014461959
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Reaseguro y reparto de dividendos como herramientas de control de la solvencia en una carteras de seguros no vida: Análisis desde la teoría colectiva del riesgo
Mármol, Maite; Gutierrez Viñuela, Emilio - In: Revista de Métodos Cuantitativos para la Economía y … 27 (2019), pp. 188-206
The object of study of this paper is the analysis of the level of reserves in a non-life insurance portfolio. The approach to this tool as an indicator of the solvency of the portfolio poses an initial dilemma between the security necessary to be able to respond to the losses that have occurred...
Persistent link: https://www.econbiz.de/10014494550
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Accounting for preference dependency in target costing – a note
Homburg, Carsten; Hoppe, André; Schick, Roman; Braul, … - In: Review of Quantitative Finance and Accounting 57 (2021) 3, pp. 845-858
Target costing is a well-established strategic cost management tool in theory and practice. The original target costing model implies independence of customer preferences resulting in additive utility functions for the customer-oriented optimization of cost structures. We argue that this...
Persistent link: https://www.econbiz.de/10014501550
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An empirical study of the Mexican banking system's network and its implications for systemic risk
Martínez-Jaramillo, Serafín; Alexandrova-Kabadjova, … - 2012
considerably after Lehmans failure; interconnectedness of a bank, estimated by the unified measure, is not necessarily related with …
Persistent link: https://www.econbiz.de/10010322574
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Eine Analyse der Dimensionen des Fortune-Reputationsindex
Hildebrandt, Lutz; Kreis, Henning; Schwalbach, Joachim - 2008
Der vorliegende Beitrag beschäftigt sich mit der Dimensionsstruktur sowie der Verwertbarkeit des Fortune-Reputationsrankings in der wissenschaftlichen Forschung und liefert Erkenntnisse über seine Aussagefähigkeit. Nach Erörterung der theoretischen Grundlagen von Unternehmensreputation als...
Persistent link: https://www.econbiz.de/10010263748
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Profit efficiency as a measure of performance and frontier models: A resource-based view
Arbelo, Antonio; Arbelo-Pérez, Marta; Pérez-Gómez, Pilar - In: BRQ Business Research Quarterly 24 (2021) 2, pp. 143-159
Although the resource-based view (RBV) of the firm is one of the most accepted theories of strategic management, it has been criticized for its limited empirical support. The RBV basically predicts the relationship between the firm's resources and its performance. This study argues that it is...
Persistent link: https://www.econbiz.de/10013327713
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Bank Ownership and Performance
Micco, Alejandro; Panizza, Ugo; Yañez, Mónica - 2004
This paper builds a new dataset on bank ownership and bank performance covering approximately 50,000 observations for … 119 countries over the 1995-2002 period. The paper then uses the dataset to reassess the relationship between bank … ownership and bank performance, providing separated estimations for developing and industrial countries. It is found that, while …
Persistent link: https://www.econbiz.de/10010327143
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Linking corporate reputation and shareholder value using the publication of reputation rankings
Tischer, Sven; Hildebrandt, Lutz - 2011
Good corporate reputation is seen as one of the most valuable assets. It is believed to cause a multitude of favorable impacts within different stakeholder groups. As a consequence, a multitude of studies analyzed the relationship between corporate reputation and financial performance. However,...
Persistent link: https://www.econbiz.de/10010281513
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A goodness-of-fit approach to estimating equivalence scales
Biewen, Martin; Juhasz, Andos - 2013
We use income satisfaction data in order to estimate equivalence scales. Our method differs from previous attempts to use satisfaction data for this purpose in that it can be used to estimate or evaluate any given parametric equivalence scale. It can also be employed to investigate specific...
Persistent link: https://www.econbiz.de/10010293231
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Ratingmodell zur Quantifizierung des Ausfallrisikos von LBO-Finanzierungen
Lang, Michael; Cremers, Heinz; Hentze, Rainald - 2010
Credit risk measurement and management become more important in all financial institutions in the light of the current financial crisis and the global recession. This particularly applies to most of the complex structured financing forms whose risk cannot be quantified with com-mon rating...
Persistent link: https://www.econbiz.de/10010299985