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Reporting Regulation and Corporate Innovation
Breuer, Matthias; Leuz, Christian; Vanhaverbeke, Steven - 2020
We investigate the impact of reporting regulation on corporate innovation. Exploiting thresholds in Europe's regulation … discourages innovative activities. Our evidence suggests that reporting regulation has significant real effects by imposing … firms in a given industry. Thus, financial reporting regulation has important aggregate and distributional effects on …
Persistent link: https://www.econbiz.de/10012655962
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Reporting regulation and corporate innovation
Breuer, Matthias; Leuz, Christian; Vanhaverbeke, Steven - 2021
We investigate the impact of reporting regulation on corporate innovation. Exploiting thresholds in Europe's regulation … discourages innovative activities. Our evidence suggests that reporting regulation has significant real effects by imposing … firms in a given industry. Thus, financial reporting regulation has important aggregate and distributional effects on …
Persistent link: https://www.econbiz.de/10012705621
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Private sector development in the South and East Mediterranean region
Woodward, Richard; Safavi, Mehdi - 2012
This report is concerned with the analysis of privatization and private sector development for the eastern and … development and, to a greater or lesser extent, privatization of stateowned assets. However, there is a great deal of … divided into two groups: one, including Algeria, Libya, and Syria, where reforms promoting privatization and private sector …
Persistent link: https://www.econbiz.de/10010326585
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Background report on private sector development in Latin America, the post-communist countries of Europe and Asia, the Middle East and North Africa
Woodward, Richard; Kozarzewski, Piotr; Safavi, Mehdi - 2012
spite of a wave of crises and recessions in the late 1990s and early 2000s). Privatization has made a great deal of progress … somewhat. One of the main lessons for privatization policy makers in MENA countries from the experience in other regions is …
Persistent link: https://www.econbiz.de/10011430885
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Privatisation in OECD Countries: Theoretical Reasons and Results Obtained
Schneider, Friedrich - In: CESifo DICE Report 01 (2003) 3, pp. 24-29
Persistent link: https://www.econbiz.de/10011696441
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What Can be Learned from Continental Europe's Largest Privatisation Program? – Italy 1993 to 2003
Goldstein, Andrea - In: CESifo DICE Report 02 (2004) 1, pp. 40-48
Persistent link: https://www.econbiz.de/10011696464
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Berücksichtigung von Börsenkursen bei der Ermittlung von Barabfindungen im Rahmen von aktienrechtlichen Strukturmaßnahmen
Henselmann, Klaus; Schrenker, Claudia; Winkler, Nadine - 2010
Due to judicial decisions the stock market prices are deemed to be the lower value limit in determining the compensations within structural measures according to German stock corporation law (e.g. squeeze-out of minority stockholders). By applying other valuation methods, in particular the...
Persistent link: https://www.econbiz.de/10010304302
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Unternehmensbewertung nach HFA 2/1983: Ausländische Einkünfte, steuerliches Anrechnungsverfahren, Ausschüttungspolitik
Popp, Matthias - 2011
Bei einer Unternehmensbewertung nach IDW müssen grundsätzlich persönliche Einkommensteuern berücksichtigt werden. Nach dem früheren Anrechnungsverfahren (bis 2000) führten ausländische Einkünfte auf Ebene der Kapitalgesellschaft häufig zu steuerfreien Eigenkapitalzugängen. Bei...
Persistent link: https://www.econbiz.de/10010305894
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Planungsrechnung und Planungsgüte in der Unternehmensbewertung auf Grund aktienrechtlicher Strukturmaßnahmen: Eine empirische Analyse
Schrenker, Claudia - 2011
Zur Ermittlung der Kompensationsleistung bei aktienrechtlichen Strukturmaßnahmen (z.B. Squeeze-out) ist der Unternehmens- bzw. Anteilswert zu ermitteln. Hierfür wird nahezu ausschließlich das Ertragswertverfahren angewandt. Als problematisch gilt hierbei unter anderem die Prognoseunsicherheit...
Persistent link: https://www.econbiz.de/10010305895
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Compliance cost estimates: Survey non-response and temporal framing effects
Eichfelder, Sebastian - 2013
Due to empirical research, tax and accounting compliance costs are a considerable burden for private businesses. However, cost estimates may be biased due to survey nonresponse and questionnaire framing effects. This paper investigates the impact of both aspects on the estimated cost burden. I...
Persistent link: https://www.econbiz.de/10010323744