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Ziel des vorliegenden Beitrags ist es, die Auswirkungen von Kongruenzdurchbrechungen auf die Bewertung, Vorteilhaftigkeitsprüfung und Performance-Messung mit buchwertbasierten Residualgewinnen zu bestimmen. Wir wählen dazu folgendes Vorgehen: Kapitel II stellt die Wirkungsweise des...
Persistent link: https://www.econbiz.de/10005063025
The Australian Productivity Commission and a Joint Select Committee on Gambling Reform have recommended implementation … of a mandatory pre-commitment system for electronic gambling. Organizations associated with the gambling industry have …-commitment also requires gambling businesses to act in a more socially responsible manner. It is concluded that the proposed …
Persistent link: https://www.econbiz.de/10010868368
In recent years, in addition to financial and social objectives, the microfinance industry has started to look at its … environmental bottom line. The objective of this paper is to identify why microfinance institutions (MFIs) decide to go green. Data …
Persistent link: https://www.econbiz.de/10010989907
This study examines whether microfinance institutions (MFIs) that serve women borrowers at the base of the economic …
Persistent link: https://www.econbiz.de/10010990038
Microfinance institutions (MFIs) are alternative financial providers offering financial services to people typically … developing microfinance sector in Europe; however, very little literature exists on this MFI segment. In this paper, we analyze …
Persistent link: https://www.econbiz.de/10010888649
In recent years, in addition to financial and social objectives, the microfinance industry has started to look at its … environmental bottom line. The objective of this paper is to identify why microfinance institutions (MFIs) decide to go green. Data …
Persistent link: https://www.econbiz.de/10010540908
This paper investigates banks’ corporate social responsibility. Two different competitive credit markets do exist: one for standard projects and one for ethical ones. Ethical projects have also a social profitability, but a lower (positive) expected revenue with respect to standard ones....
Persistent link: https://www.econbiz.de/10009492682
In recent years, development practice has seen that microfinance institutions (MFIs), beyond their financial and social …’ MFIs on a sample of 160 microfinance institutions worldwide. Basing our analysis on various econometric tests, we find that … environmental performance, suggesting that ‘green’ MFIs are not more or less profitable than other microfinance institutions. …
Persistent link: https://www.econbiz.de/10010604545
Persistent link: https://www.econbiz.de/10005810587
In recent years, development practice has seen that microfinance institutions (MFIs) are starting to consider their … first time using a sample of 160 microfinance institutions worldwide. Basing our analysis on various econometric tests, we … environmental performance, suggesting that ‘green’ MFIs are not more or less profitable than other microfinance institutions …
Persistent link: https://www.econbiz.de/10011155301