Narrow search
Showing 1 - 10 of 40
Cover Image
The national regulatory structure against the background of the European regulatory system
Veith, Tobias - 2010
States and their representatives, national governments, play a key role in national telecommunication markets. As lawmakers, they determine the playing field of the agents in the markets and the decision powers of national regulators. Simultaneously, they are involved in appointing presidential...
Persistent link: https://www.econbiz.de/10010302992
Cover Image
Independence of the telecommunications regulatory authority in Palestine: Institutional challenges
Dhaher, Omar - 2010
This paper identifies view points of the Palestinian telecommunications sector's stakeholders with regard to regulatory independence and analyzes reasons behind the rejection of the 2009 Telecommunications Law that establishes an independent telecommunications regulatory authority. It sheds a...
Persistent link: https://www.econbiz.de/10010304244
Cover Image
Regulatory independence and political interference: evidence from EU mixed-ownership utilities' investment and debt
Cambini, Carlo; Rondi, Laura - 2010
This paper examines the investment and financial decisions of a sample of 92 EU regulated utilities, taking into account key institutional features of EU public utilities, such as: a) regulation by agencies with various degrees of independence; b) partial ownership of the state in the regulated...
Persistent link: https://www.econbiz.de/10010272479
Cover Image
Infrastructure investment in network industries ; the role of incentive regulation and regulatory independence
Égert, Balázs - 2009
This paper finds that coherent regulatory policies can boost investment in network industries of OECD economies. Rate-of-return regulation is generally thought to result in overinvestment, while incentive regulation is believed to entail underinvestment. Yet, previous empirical work has...
Persistent link: https://www.econbiz.de/10010273816
Cover Image
Does the disclosure of an audit engagement partner's name improve the audit quality? A difference-in-difference analysis
John, Kose; Liu, Min - In: Journal of Risk and Financial Management 14 (2021) 11, pp. 1-30
On 15 December 2015, the Public Company Accounting Oversight Board (PCAOB) passed Rule 3211, requiring audit firms … registered with PCAOB in the U.S. to disclose the audit engagement partner's name in the Form AP, effective 31 January 2017. The … statements. Using the audit firms registered with the PCAOB and their clients as the treated sample, we employed a difference …
Persistent link: https://www.econbiz.de/10013201192
Cover Image
Determinants and career consequences of early audit partner rotations
Gipper, Brandon; Hail, Luzi; Leuz, Christian - 2021
contrast, severe audit quality issues such as financial restatements or PCAOB inspection findings are associated with early …
Persistent link: https://www.econbiz.de/10012705622
Cover Image
Corporate Governance gemäß BilMoG und SOX
Kubisch, Sabine - 2009
Durch vermehrt aufgetretene Finanzskandale und Zusammenbrüche namhafter Unternehmen wurde in den letzten Jahren das Vertrauen der Anleger nachhaltig gestört. Um die Glaubwürdigkeit in die veröffentlichten Finanzinformationen und in die Sicherheit der unternehmerischen Überwachungsprozesse...
Persistent link: https://www.econbiz.de/10010309473
Cover Image
Firm Level Innovation and Productivity: Is there a Common Story Across Countries?
Peters, Bettina; Lööf, Hans; Janz, Norbert - 2003
Recent studies have documented extensive heterogeneity in firm performance within countries, and innovation has been found as an important determinant. This paper addresses the issue of innovation firm performance across countries. A growing number of national firm level studies on the...
Persistent link: https://www.econbiz.de/10010297274
Cover Image
Dynamic Optimal Capital Structure and Technological Change
Lööf, Hans - 2003
This paper incorporates the cost of adjustment between observed and optimal leverage in explaining the variation in firm?s equity or bank-debt financing investments. Using a dynamic adjustment approach identifies the determinants to capital structure between different financial systems. In...
Persistent link: https://www.econbiz.de/10010298124
Cover Image
Evaluation of public R&D policies: A cross-country comparison
Czarnitzki, Dirk; Lopes Bento, Cindy - 2010
This study focuses on the effect of public funding on internal R&D investment and on total innovation intensity on a cross-country comparative level. Using harmonised micro data from five different countries, this study analyzes the heterogeneity of the use of policy instruments. Applying a...
Persistent link: https://www.econbiz.de/10010302597