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The granting of loans by German banks to SMEs against the background of international financial reporting
Zuelch, Henning; Burghardt, Stephan - In: Journal of Applied Accounting Research 11 (2010) 1, pp. 43-57
Purpose – The purpose of this paper is to examine whether the choice of the financial reporting system can influence the credit rating of an enterprise. It aims to argue that small‐ and medium‐sized entities (SMEs) reporting according to International Financial Reporting Standards (IFRS)...
Persistent link: https://www.econbiz.de/10014837777
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Arbeitshandeln und der digitale Wandel von kleinen und mittleren Unternehmen
Huchler, Norbert; Rhein, Philipp - In: Arbeit 26 (2017) 3-4, pp. 287-314
Zusammenfassung Der Beitrag geht von der These aus, dass die technikgetriebenen Leitbilder des digitalen Wandels, wie sie im Zusammenhang der Vision „Industrie 4.0“ vertreten werden, die Potenziale des menschlichen Arbeitshandelns nicht bzw. nicht ausreichend berücksichtigen. Im Unterschied...
Persistent link: https://www.econbiz.de/10014586534
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Employment and Investment of the West German Industry 1968-1998. A Descriptive Analysis / Beschäftigung und Investitionen in der westdeutschen Industrie 1968-1998. Eine deskriptive...
Kirchesch, Kai - In: Jahrbücher für Nationalökonomie und Statistik 221 (2001) 5-6, pp. 473-490
studies were ambiguous, though. This is also valid for the studies about Germany, that are at most based on the Census of … Deutschland, wo zumeist die Arbeitsstättenzählung oder die Beschäftigtenstatistik Basis der Untersuchungen war. Das Problem zu …
Persistent link: https://www.econbiz.de/10014608852
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An Empirical Investigation of German Firms’ Financial Structure and Ensuing Risks / Finanzierungsstruktur und Risiken im Unternehmenssektor der Bundesrepublik Deutschland. Eine emp...
Größl, Ingrid; Stahlecker, Peter; Wohlers, Eckhardt - In: Jahrbücher für Nationalökonomie und Statistik 221 (2001) 5-6, pp. 491-529
Summary This paper focuses on the question whether West German firms have experienced an increase in their financial risk position with due implications for the macroeconomy. The investigation is based on a special evaluation of the balance sheet statistics by the Deutsche Bundesbank broken down...
Persistent link: https://www.econbiz.de/10014608853
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Is There a Size Gap in Corporate Leverage?. A European Comparison / Gibt es eine Kluft im Leverage europäischer Unternehmen?. Ein europäischer Vergleich
Coeurderoy, Régis - In: Jahrbücher für Nationalökonomie und Statistik 221 (2001) 5-6, pp. 672-688
apart from Denmark (Austria, Belgium, Denmark, Finland, France, Germany, Italy, Netherlands, Portugal and Spain). The … (Austria and Germany), the gap is the largest, mainly because of regulatory specificities. In a second cluster, companies from …, Deutschland, Italien, Niederlande, Portugal und Spanien). Die deskriptive Analyse zeigt beim Leverage eine Diskrepanz von …
Persistent link: https://www.econbiz.de/10014608860
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Motive für CSR bei klein- und mittelständischen Reiseveranstaltern in Deutschland
Harms, Geeske; Neumann, Michael; Clemens, Olav - In: Zeitschrift für Tourismuswissenschaft 11 (2019) 3, pp. 429-436
Zusammenfassung Die CSR-Forschung hat unterschiedliche Arten von Motiven für die Übernahme sozialer Verantwortung in den Unternehmen herausgearbeitet. Allerdings wurde dabei bisher kaum Aufmerksamkeit auf das CSR in klein- und mittelständischen touristischen Unternehmen gelegt. Der...
Persistent link: https://www.econbiz.de/10014624519
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Audit Firms, Deferred Taxation and Financial Reporting: The Case of The Athens Stock Exchange
Chytis, Evangelos; Filos, John; Tagkas, Periklis; … - In: International Journal of Corporate Finance and … 3 (2016) 1, pp. 1-21
The purpose of this paper is the sectoral analysis and evaluation of the external audit reports in relation to the amounts of deferred taxes on the balance sheets of listed companies in the Athens Stock Exchange (ASE). External auditors participate significantly in the preparation of financial...
Persistent link: https://www.econbiz.de/10012043614
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The motivations of earnings management and financial aggressiveness in American firms listed on the NASDAQ 100
Neifar, Souhir; Halioui, Khamoussi; Ben Abdelaziz, Fouad - In: Journal of Applied Accounting Research 17 (2016) 4, pp. 397-420
Purpose The purpose of this paper is to examine the motivations of earnings management and financial aggressiveness levels in the big 100 companies listed on the NASDAQ 100 after the 2007 financial crisis. Design/methodology/approach This paper uses two samples. The first contains 471...
Persistent link: https://www.econbiz.de/10014838029
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Analysts’ evaluation of KPI usefulness, standardisation and assurance
Smith, Susan; van der Heijden, Hans - In: Journal of Applied Accounting Research 18 (2017) 1, pp. 63-86
Purpose The purpose of this paper is to examine analysts’ evaluations of usefulness of KPIs disclosed by UK corporates. The disclosure of KPIs, both financial and non-financial is driven by legislation in the form of the Companies Act 2006. The paper considers two of the key concerns raised...
Persistent link: https://www.econbiz.de/10014838065
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Industry competition and fundamental analysis
Safdar, Irfan - In: Journal of Accounting Literature 37 (2016) 1, pp. 36-54
Economic theory suggests that profits of firms in industries with higher competition are less persistent and more volatile than in industries with lower competition (Stigler, 1963; Mueller, 1977). Extending this reasoning, I hypothesize that accounting-based fundamentals are more effective in...
Persistent link: https://www.econbiz.de/10014839717