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Unter welchen Bedingungen fördert die Riester-Förderung? Eine theoretische Analyse unter simultaner Einbeziehung von Kosten- und Steuereffekten
Stahl, Silvana; Stahl, Stefan; Kasch, Philipp - Institut für Volkswirtschaftlehre, Universität Rostock - 2012
Vorteilhaftigkeit bezogen sich in der Regel auf Teilaspekte: entweder nur die Kosten- oder nur die Steuereffekte wurden untersucht … geben, wobei Kosten- und Steuereffekte gleichermaßen berücksichtigt werden. Dabei steht nicht die Frage im Vordergrund …
Persistent link: https://www.econbiz.de/10010986092
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The nonlinear relation between agency costs and managerial equity ownership: Evidence of decreasing benefits of increasing ownership
Jelinek, Kate; Stuerke, Pamela S. - In: International Journal of Managerial Finance 5 (2009) April, pp. 156-178
agency costs, using interaction terms to capture the relation at various levels of managerial ownership. Findings – The paper …/implications – The results imply that the ability of managerial equity ownership to reduce agency costs decreases as levels of ownership …
Persistent link: https://www.econbiz.de/10004979816
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Efficacité des structures de contrôle et enracinement des dirigeants
Alexandre, Hervé; Paquerot, Mathieu - Université Paris-Dauphine (Paris IX) - 2000
ownership structure and the board of directors on managers. The confrontation of entrenchment theory and agency theory allows to …
Persistent link: https://www.econbiz.de/10010861596
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Disclosure Quality and Ownership Structure: Evidence from the French Stock Market
Ben Ali, Chiraz; Gettler-Summa, Mireille - Université Paris-Dauphine (Paris IX) - 2007
framework of the agency theory, which states that investors information demand increases with agency costs of the firm. Public … ownership increases agency costs and therefore should improve shareholders' information need and enhance disclosure. After …
Persistent link: https://www.econbiz.de/10010905388
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Dividend announcements reconsidered: Dividend changes versus dividend surprises
Andres, Christian; Betzer, André; van den Bongard, Inga; … - Institut für Finanzmarktforschung, Wirtschafts- und … - 2012
This paper reconsiders the issue of share price reactions to dividend announcements. Previous papers rely almost exclusively on a naive dividend model in which the dividend change is used as a proxy for the dividend surprise. We use the difference between the actual dividend and the analyst...
Persistent link: https://www.econbiz.de/10010957258
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Do Leverage and Ownership Concentration influence Firms’ Value? A Study of Jordanian Listed Firms
Al-Najjar, Dana - International Institute of Social and Economic Sciences - 2014
structure and firms’ performance. In turn capital structure is likely to affect managers' incentives and, hence, the firms …
Persistent link: https://www.econbiz.de/10011210350
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Efficacité des structures de contrôle et enracinement des dirigeants
Alexandre, Hervé; Paquerot, Mathieu - In: Revue Finance Contrôle Stratégie 3 (2000) 2, pp. 5-29
ownership structure and the board of directors on managers. The confrontation of en-trenchment theory and agency theory allows …
Persistent link: https://www.econbiz.de/10005263497
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Structure de propriété et sous-performance des firmes: une étude empirique sur le marché au comptant, le règlement mensuel et le second marché
Mtanios, Rajaa; Paquerot, Mathieu - In: Revue Finance Contrôle Stratégie 2 (1999) 4, pp. 157-179
This research is focused on the study of the influence of ownership structure on the underperformance of firms in the Paris Stock Exchange. Agency theory assumes that ownership structure of a firm influences its performance and this through two of its components:the capital concentration and the...
Persistent link: https://www.econbiz.de/10005263523
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Dividend Announcements Reconsidered - Dividend Changes versus Dividend Surprises
Andres, Christian; Betzer, André; Bongard, Inga van den; … - Universitätsbibliothek Wuppertal, University Library - 2011
This paper reconsiders the issue of share price reactions to dividend announcements. Previous papers rely almost exclusively on a naive dividend model in which the dividend change is used as a proxy for the dividend surprise. We use the difference between the actual dividend and the analyst...
Persistent link: https://www.econbiz.de/10009320245
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Corporate communication for Vietnamese listed firms
Tower, Greg; Vu, Kelly Anh; Scully, Glennda - In: Asian Review of Accounting 19 (2011) September, pp. 125-146
Purpose – The purpose of this paper is to investigate the impact of independent directors and ownership structure on voluntary disclosures of Vietnamese listed firms. Design/methodology/approach – Year-ending 2008 annual report disclosures of 45 Vietnamese listed firms are analyzed....
Persistent link: https://www.econbiz.de/10009350707