Similar Search Results

Information sharing and lending market competition under strong adverse selection

Fernández-Ruiz, Jorge; García-Cestona, Miguel - In: SERIEs : Journal of the Spanish Economic Association 4 (2013) 2, pp. 235-245

In a relatively recent paper, Gehrig and Stenbacka (Eur Econ Rev 51, 77–99, 2007) show that information sharing increases banks’ profits to the detriment of creditworthy entrepreneurs in a model of a banking duopoly with switching costs and poaching. They restrict their analysis to the case...

Persistent link: https://www.econbiz.de/10010148159

Quality adjustment in non-spanning markets with variety aversion

Nishimura, Kazuhiko - In: Journal of economic structures : JES; the official … 2 (2013), pp. 1-18

This paper examines the dynamic process of quality adjustment in cases where the economy lacks a sufficient number of markets for coordinating the level of attributes that configure the qualities of products. It shows that an adjustment process through the development and selection of...

Persistent link: https://www.econbiz.de/10010186057

The role of trust in the resource allocation process of an old university

Manochin, Melina M. - In: International journal of economic sciences and applied … 1 (2008) 2, pp. 38-52

organisational context, the role of trust should also be considered carefully. In particular, it is very important to consider the … attitudes of the individuals involved and interacting within organisational processes, and especially the trust between them … trust in an old Scottish University resource allocation process is examined. The study indicates that trust is a very …

Persistent link: https://www.econbiz.de/10009958030

Cost effectiveness of paying value added tax from the viewpoint of businesses

Sopková, Eva - In: International journal of economic sciences and applied … 2 (2009) 2, pp. 87-94

Value added tax has been part of the economic reality in the business environment of the Slovak Republic for more than 16 years. It is a tool of general indirect taxation of the final consumption. The aim of this paper is to present partial results of the value added tax complex analysis in...

Persistent link: https://www.econbiz.de/10009958041

Differences in management accounting between family enterprises and non-family enterprises : a statistical approach

Duller, Christine - In: International journal of economic sciences and applied … 3 (2010) 1, pp. 89-96

Management accounting deals with the subject family enterprises rather little in spite of its high economical relevance. This paper questions, weather general objectives of family enterprises differ from those of non-family enterprises. Based on the hypothesis that family enterprises aim at...

Persistent link: https://www.econbiz.de/10009958048

Evaluation of the effectiveness of internal audit in Greek hotel business

Karagiorgos, Theofanis; Drogalas, George; Giovanis, Nikolaos - In: International journal of economic sciences and applied … 4 (2011) 1, pp. 19-34

There is currently considerable interest in the topic of internal audit and its contribution to exact management of any business economic resources. Within this framework of extremely fluid business environment, the research tested the hypothesis about the role of internal auditing for the...

Persistent link: https://www.econbiz.de/10009958069

Amortisation versus impairment of goodwill and accounting quality

Hulzen, Paul Van; Alfonso, Laura; Georgakopoulos, Georgios - In: International journal of economic sciences and applied … 4 (2011) 3, pp. 93-118

In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of accounting information, as formulated by the International...

Persistent link: https://www.econbiz.de/10009958080

The perceptions of managers of Greek firms regarding the costs and benefits ensuing from the adoption of International Financial Reporting Standards in Greece

Naoum, Vasilios-Christos; Sykianakis, Nicos; Tzovas, … - In: International journal of economic sciences and applied … 4 (2011) 3, pp. 59-74

The study seeks to investigate the costs and benefits resulting from the application of IFRS in Greece. A questionnaire survey was conducted in order to identify the perceptions of the financial managers of Greek listed firms regarding the benefits and the costs associated with the transition to...

Persistent link: https://www.econbiz.de/10009958082

The valuation implications of sales growth in start-up ventures

Gavious, Ilanit; Schwartz, Dafna - In: Journal of entrepreneurial finance : JEF ; official … 13 (2008) 2, pp. 1-24

We examine whether and how investors' reliance on financial information is affected by the rate of sales growth of a start-up venture. We find that investors discern between firms by the extent to which their products are adopted by the market. For firms that failed to increase their sales since...

Persistent link: https://www.econbiz.de/10009958453

Implementation of an ERP package and its effect on the management accounting system : author's own research into enterprises in Poland

Zarzycka, Ewelina - In: E-Finanse : finansowy kwartalnik internetowy 8 (2012) 3, pp. 85-96

The systems have revolutionized practically all aspects of business processes in enterprises. They improve the processes by ensuring their integration. Data are entered into an ERP system only once and immediately afterwards they can be accessed through any of its modules, which makes them a...

Persistent link: https://www.econbiz.de/10010078125