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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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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 impact of earnings variability and regulatory measures on income smoothing: Evidence from panel regression
Malik, Amina; Aziz, Haroon; Din, Shahab Ud - In: Journal of Central Banking Theory and Practice 10 (2021) 1, pp. 183-201
Pakistan Stock Exchange (PSX) from the year 2010 to 2017. The likelihood of smoothing activities is measured through its widely … that the imposition of regulatory restrictions through the State Bank of Pakistan (SBP) has not only discouraged income …
Persistent link: https://www.econbiz.de/10014558453
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Trade-FDI Linkages in a System of Gravity Equations for German Regional Data
Mitze, Timo; Alecke, Björn; Untiedt, Gerhard - 2009
We analyse the nature of German trade-FDI linkages within the EU27 based on a simultaneous equation gravity approach for imports, exports, in- and outward FDI stocks. We adopt both a Hausman-Taylor (1981) IV approach (3SLS-GMM) and rival non-IV estimation (the system extension to the Fixed...
Persistent link: https://www.econbiz.de/10010264751
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Dynamic Simultaneous Equations and Panel Data: Small Sample Properties and Regional Factor Demand Modelling for Policy Analysis
Mitze, Timo - 2010
The superiority of full information approaches when estimating a system of equation is well known for large samples. However, less is known about the small sample properties of these estimators relative to limited information approachs. This is especially true for the context of Panel data...
Persistent link: https://www.econbiz.de/10010270271
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Factors explaining crop price developments: Time-series evidence for developing and developed countries
Raabe, Katharina - 2010
The global hunger indices of 2008 and 2009 (Grebmer et al. 2008, 2009) point to persistently high levels of hunger and food insecurity and a worsening of the situation due to rising crop prices. At the same time, there is a lack of empirical knowledge on the demand- and supply-side determinants...
Persistent link: https://www.econbiz.de/10010270401
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Commuting, wages and bargaining power
Rupert, Peter; Stancanelli, Elena G. F.; Wasmer, Etienne - 2009
A search model of the labor market is augmented to include commuting time to work. The theory posits that wages are positively related to commute distance, by a factor itself depending negatively on the bargaining power of workers. Since not all combinations of distance and wages are accepted,...
Persistent link: https://www.econbiz.de/10010276782
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Conditions for the existence of control functions in nonseparable simultaneous equations models
Blundell, Richard; Matzkin, Rosa L. - 2010
The control function approach (Heckman and Robb (1985)) in a system of linear simultaneous equations provides a convenient procedure to estimate one of the functions in the system using reduced form residuals from the other functions as additional regressors. The conditions on the structural...
Persistent link: https://www.econbiz.de/10010288382
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Outsourcing and skill-specific employment in a small economy: Austria and the fall of the Iron Curtain
Egger, Hartmut; Egger, Peter - 2000
We present a model, in which a small industrialised economy outsources part of its production into a small foreign country which is well endowed with low-skilled labour. We analyse under which conditions sinking trade costs stimulate outsourcing activities, thereby increasing the wage dispersion...
Persistent link: https://www.econbiz.de/10010294596