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Intellectual capital disclosures and the association with first-day returns in initial public offerings
Zahn, J-L.W. Mitchell Van der; Singh, Inderpal - In: International Journal of Accounting, Auditing and … 4 (2007) 4/5, pp. 443-477
expectations we find, based on data from a sample of 334 Singapore IPOs from 1997 to 2004 and after controlling for other … provides further support for the robustness of our main findings. Overall, our findings suggest that issuers in the Singapore …
Persistent link: https://www.econbiz.de/10010670409
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Finanzierungsstrategien und ihre Auswirkungen auf den Unternehmenswert deutscher Immobilien-Kapitalgesellschaften
Schönemann, Kristin - arqus - Arbeitskreis Quantitative Steuerlehre - 2009
Der vorliegende Beitrag untersucht die steuerinduzierten Wirkungen der Außenfinanzierung auf den Unternehmenswert von Immobilien-Kapitalgesellschaften. Im diesem Bereich existieren neben der gewerblichen Immobilien-AG steuerbegünstigte Rechtsformen, wie die vermögensverwaltende Immobilien-AG...
Persistent link: https://www.econbiz.de/10008462148
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The discount rate for discounted cash flow valuations of intangible assets
Schauten, Marc; Stegink, Rudolf; Graaff, Gijs de - In: Managerial Finance 36 (2010) September, pp. 799-811
Purpose – The purpose of this paper is to determine the required return of intangible assets for eight different business sectors by means of an empirical study of companies from the US Standard & Poor's 500 index. The resulting required return is subsequently compared with proxies for the...
Persistent link: https://www.econbiz.de/10009319850
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Australian Banking System Resilience; What Should Be Expected Looking Forward? An International Perspective
Bologna, Pierluigi - International Monetary Fund (IMF) - 2010
This paper reviews Australian banks’ performance from an international perspective, with a focus on changes in capital and liquidity risk. The paper analyses the extent of any vulnerability that might arise from a potential deterioration in the funding markets and discusses whether...
Persistent link: https://www.econbiz.de/10008680278
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Valorisation et reporting du goodwill : enjeux théoriques et empiriques
Paugam, Luc - Université Paris-Dauphine (Paris IX) - 2011
The goodwill is, by nature, complex since this notion encompasses two realities: the first is an economic concept – the expected present value of economic profits – the second is an accounting aggregate – the excess of the acquirer’s purchase price over the fair values of the target’s...
Persistent link: https://www.econbiz.de/10010861640
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The Efficiency Cost of Asset Taxation in the U.S. after Accounting for Intangible Assets
Dauchy, Estelle P. - Center for Economic and Financial Research (CEFIR), New … - 2013
This paper comprehensively calculates corporate intangible assets by industry from 1998 to 2009, and evaluates the impact of expensing intangible assets on the cost of capital, the METR, and the welfare cost of inter-asset taxation, under current law and alternative tax policy including recent...
Persistent link: https://www.econbiz.de/10010705992
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Japan’s Quest for Growth; Exploring the Role of Capital and innovation
Syed, Murtaza H.; Lee, Jinsook - International Monetary Fund (IMF) - 2010
As labor input in Japan shrinks with population aging, capital accumulation and productivity gains will drive growth over the medium-term. At the same time, a changing global landscape calls for a shift in export-oriented investment toward new markets and a new generation of products, as well as...
Persistent link: https://www.econbiz.de/10008777031
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Tax Policy and Reform for Foreign Direct Investment in Developing Countries
International Monetary Fund (IMF); International … - 1990
This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax base. Recent actions by countries reveal no...
Persistent link: https://www.econbiz.de/10005263965
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Domestic Investment and the Cost of Capital in the Caribbean
Roache, Shaun K. - International Monetary Fund (IMF) - 2006
Investment-to-GDP ratios across the Caribbean tend to be relatively high. In many countries, these ratios have been trending higher since the mid-1990s, largely reflecting public investment and foreign direct investment. Private domestic investors have been less prominent. This may be one reason...
Persistent link: https://www.econbiz.de/10005264172
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Medical savings accounts: a core feature of Singapore's health care system
Eiff, W. von; Massoro, T.; Voo, Y. O.; Ziegenbein, R. - In: The European Journal of Health Economics 3 (2002) 3, pp. 188-195
1984 führte Singapur ein System medizinischer Sparkonten ein, die so genannten “Medisave Accounts”, von Einzelpersonen … Gesundheitswesens in Singapur einzudämmen, die 1999 bei etwa 2,6 Prozent des Bruttoinlandsproduktes (Deutschland: 10,5) lagen. Trotz … dieser niedrigen Aufwendungen ist das Einkommen der Ärzte in Singapur im Verhältnis zum Durchschnittslohn genauso hoch wie …
Persistent link: https://www.econbiz.de/10010993965