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Rules of contracting debt by territorial self-government units
Reśko, Dariusz; Wolowiec, Tomasz - In: E-Finanse : finansowy kwartalnik internetowy 8 (2012) 2, pp. 44-50
Self-governments are given new tasks without guaranteeing resources for their completion, an example of which is lowering the school obligation age.There are also some savings of the state budget at the expense of territorial selfgovernment. All these and other changes, including those planned...
Persistent link: https://www.econbiz.de/10010009390
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Deutsch-französische Harmonisierung der Unternehmensbesteuerung: keine überzeugenden Fortschritte
Simmler, Martin; Rudelle, Bérengère - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 80 (2013) 8, pp. 11-20
Im Zuge der immer stärker voranschreitenden Integration der Volkswirtschaften in Europa wird schon seit Jahren über die Vereinheitlichung der Unternehmensbesteuerung diskutiert. Dadurch könnten grenzüberschreitend tätige Firmen entlastet und Aktivitäten internationaler Unternehmen zur...
Persistent link: https://www.econbiz.de/10010097930
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Tax policy of Serbia in the function of developing the economic system
Anicic, Jugoslav; Laketa, Marko; Radovic, Branka; … - In: UTMS journal of economics / University of Tourism and … 3 (2012) 1, pp. 33-43
Global mobility of capital and labour impose the issue of optimal tax structure of all countries. In some countries, direct taxes on income and profits are still dominant, while in other the main source of tax incomes are indirect taxes, primarily value added tax (VAT). Tax system of Serbia is...
Persistent link: https://www.econbiz.de/10010058706
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Study on the collusive corruption in supervision of bank credit
Nan, Xu-guang; Kao, Meng-chun - In: Journal of applied finance & banking 2 (2012) 1, pp. 93-103
Commercial banks are typical hierarchical organizations, in which the multipleprincipal-agent problem exists and induces serious internal collusive corruption. This article analyzes the collusive corruption between credit supervisors and credit managers in bank credit activities, through three...
Persistent link: https://www.econbiz.de/10010009110
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Disclosure of medical information in health insurance
Rahkovsky, Ilya - In: Advances in management & applied economics 3 (2013) 1, pp. 183-205
Disclosure of private medical information allows insurance companies to better predict medical expenditures. The premiums the companies charge the insured employees reflect these expenditures. This paper studies incentives of employees to disclose their medical information. I find that healthier...
Persistent link: https://www.econbiz.de/10010097676
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Endogenous governance transparency and product market competition
Hidalgo-Cabrillana, Ana - In: SERIEs : Journal of the Spanish Economic Association 4 (2013) 1, pp. 113-136
behind governance transparency is product market competition. Tougher competition leads to more firms competing for funding …
Persistent link: https://www.econbiz.de/10010148154
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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
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Gütesiegel : zu detaillierte Angaben können die Funktionsfähigkeit der Zertifikate schmälern
Pollrich, Martin; Wagner, Lilo - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 80 (2013) 19, pp. 15-18
Nach einer Serie von Lebensmittelskandalen ist das Vertrauen der Verbraucher in die Industrie erschüttert. Kritik schlägt dabei nicht nur den Herstellern selbst, sondern auch den Anbietern von Gütesiegeln entgegen, die Produkte leichtfertig zertifiziert haben. Die Rufe nach gesteigerter...
Persistent link: https://www.econbiz.de/10010148248
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Do dividend policies signal corporate operating characteristics?
Raei, Reza; Moradi, Mahammad; Eskandar, Hoda - In: Journal of applied finance & banking 2 (2012) 4, pp. 13-24
, the focus is on empirical test of signaling theory. This theory says that the payment of dividends provides information … dividend and earning. It means that dividend has information content about return and earning and so, signaling theory was …, signaling theory was not approved. In addition to, there was a significantly positive relationship between dividend and size. It …
Persistent link: https://www.econbiz.de/10010058681
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Advances in competitiveness research : ACR
American Society for Competitiveness - Indiana, Pa. - Nachgewiesen 1999 -
Persistent link: https://www.econbiz.de/10008391658