Narrow search
Showing 1 - 10 of 1,694
Cover Image
Structures of Corporate Finance in Germany and France. A Comparative Analysis for West German and French Incorporated Enterprises / Strukturen der Unternehmensfinanzierung in Deuts...
Friderichs, Hans; Paranque, Bernard - In: Jahrbücher für Nationalökonomie und Statistik 221 (2001) 5-6, pp. 648-671
Finanzierungsquellen für die Unternehmen in beiden Ländern: Anschließend werden die wesentlichen Unterschiede in der Vermögensstruktur der …
Persistent link: https://www.econbiz.de/10014608859
Cover Image
Enabling Innovation: Innovationsfähigkeit von Organisationen vor dem Hintergrund zentraler Dilemmata der modernen Arbeitswelt / Enabling innovation: Innovative ability of organizat...
Hansen, Alan; Trantow, Sven; Hees, Frank - In: Arbeit 19 (2010) 1, pp. 53-67
-ökonomischen Dilemmata und damit zu einem nachhaltig innovations- und wettbewerbsfähigen Unternehmen leisten. Im vorliegenden Artikel werden … will be identified in order to achieve a sustained, innovative and competitive enterprise. Initial results of this research …
Persistent link: https://www.econbiz.de/10014586305
Cover Image
A Comparison of Capital Structure Determinants: The United States and The Republic of Korea
Kim, Hanjoon; Berger, Paul D. - In: Multinational Business Review 16 (2008) 1, pp. 79-100
This paper investigates the determinants of the capital structure of large corporations headquartered in the United States and Korea. We consider five explanatory variables: profit, company size, non‐debt tax shields, growth, and business‐risk, along with several industry indicator variables...
Persistent link: https://www.econbiz.de/10014931829
Cover Image
Overseas listing location and capital structure
Li, Peixin; Wang, Baolian - In: China Finance Review International 4 (2014) 1, pp. 3-23
the Chinese overseas listed companies are listed in the USA and Hong Kong. As the institutional quality of the USA is …. Specifically, the authors argue that the better institutional environment of the USA can mitigate the information asymmetry problem … and the agency problem of financing via equity. Consequently, firms listed in the USA will rely more on equity and have …
Persistent link: https://www.econbiz.de/10014694498
Cover Image
Verzerrungen von Konsumentenpreisindices und ihr Einfluss auf das „reale“ Wirtschaftswachstum – dargestellt am Beispiel der USA / Biases in Consumer Price Indices and Their Impact...
Hartwig, Jochen; Schips, Bernd - In: Jahrbücher für Nationalökonomie und Statistik 225 (2005) 4, pp. 394-412
. Es erweist sich, dass die Divergenz in den Wachstumsraten der USA und der EU seit 1997 fast zur Gänze auf …
Persistent link: https://www.econbiz.de/10014609054
Cover Image
Körperschaftsbesteuerung und Unternehmensverschuldung: Evidenz aus einem Europäischen Firmenpanel / Capital Structure and Corporate Taxation: Empirical Evidence from European Panel...
Stöckl, Matthias; Winner, Hannes - In: Jahrbücher für Nationalökonomie und Statistik 233 (2013) 2, pp. 188-205
Summary This paper analyzes the impact of corporate taxation on a firm’s debt policy. We contribute to the existing literature in two ways: (i) we explicitly model persistence in the debt-to-asset ratio, and (ii) we incorporate firm heterogeneity with respect to firm size and legal form....
Persistent link: https://www.econbiz.de/10014609439
Cover Image
Observable Depreciation Deductions and the Effective Marginal Tax Burden on Investment
Becker, Johannes; Fuest, Clemens - In: Jahrbücher für Nationalökonomie und Statistik 226 (2006) 4, pp. 346-360
Summary Forward-looking measures like the well-known effective marginal tax rate developed by King and Fullerton (1984) rely strongly on standardized assumptions on the effective use of depreciation deductions. This paper derives a method of assessing these assumptions empirically and of...
Persistent link: https://www.econbiz.de/10014609103
Cover Image
Corporate tax shield or fraud? Insight from Nigeria
Ebeh Ezeoha, Abel; Ogamba, Ebele - In: International Journal of Law and Management 52 (2010) 1, pp. 5-20
Purpose – The purpose of this paper is to establish whether inefficiency in a tax system and the likely difficulty in resolving tax matters can reduce the appeal for tax shield as incentive for debt financing, and by so doing exacerbate the cases of tax fraud. Design/methodology/approach – A...
Persistent link: https://www.econbiz.de/10014781579
Cover Image
Understanding corporate tax responsibility: a systematic literature review
Scarpa, Francesco; Signori, Silvana - In: Sustainability Accounting, Management and Policy Journal 14 (2023) 7, pp. 179-201
Purpose This study aims to contribute to the debate about the place of corporate taxation in corporate social responsibility (CSR) by reviewing the present state of research, offering a comprehensive understanding of the content and dimensions of corporate tax responsibility (CTR) and discussing...
Persistent link: https://www.econbiz.de/10015006085
Cover Image
Extent of corporate tax evasion when taxable earnings and accounting earnings coincide
Kourdoumpalou, Stavroula; Karagiorgos, Theofanis - In: Managerial Auditing Journal 27 (2012) 3, pp. 228-250
Purpose – The purpose of this paper is to examine the extent of corporate tax evasion and its implications on the protection of the shareholders and on the function of the capital market. Design/methodology/approach – The extent of tax evasion of the Greek public companies is estimated on...
Persistent link: https://www.econbiz.de/10014929281