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Unternehmerische Landwirtschaft zwischen Marktanforderungen und gesellschaftlichen Erwartungen in Deutschland ... aus Sicht der Forschung
Spiller, Achim; Kayser, Maike; Böhm, Justus - In: Unternehmerische Landwirtschaft zwischen …, (pp. 11-22). 2012
Persistent link: https://www.econbiz.de/10009626044
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Values and Attitudes Towards Corruption : А Cross-Cultural Study in Four European Countries
Tatarko, Alexander - 2017
This article analyses the association between personal values and the acceptability of corruption in Russia, France …, Germany, and Latvia. Several studies show that cultural values can be related to the level of corruption in the countries at … of corruption for an individual? (2) Is such an influence the same in different countries? A specialized methodology for …
Persistent link: https://www.econbiz.de/10012969099
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Life satisfaction, income and personality
Proto, Eugenio; Rustichini, Aldo - 2015
We use personality traits to better understand the relationship between income and life satisfaction. Personality traits mediate the effect of income on life satisfaction. The effect of neuroticism, which measures sensitivity to threat and punishment, is strong in both the British Household...
Persistent link: https://www.econbiz.de/10010479011
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Tax loss offset restrictions and biased perception of risky investments
Mehrmann, Annika; Sureth, Caren - 2017
We investigate how tax loss offset restrictions affect an investor's evaluation of risky investments under bounded rationality. We analytically identify behavioral tax effects for different levels of loss offset restrictions, tax rate and prospect theoretical biases (loss aversion, probability...
Persistent link: https://www.econbiz.de/10011747441
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Tax loss offset restrictions and biased perception of risky investments
Mehrmann, Annika; Sureth, Caren - 2017
We investigate how tax loss offset restrictions affect an investor’s evaluation of risky investments under bounded rationality. We analytically identify behavioral tax effects for different levels of loss offset restrictions, tax rate and prospect theoretical biases (loss aversion, probability...
Persistent link: https://www.econbiz.de/10011740742
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Expectation-achievement gaps and satisfaction in World Cup football supporters : a quasi-experiment
Robinson, Mark A.; Davis, Matthew C.; Unsworth, Kerrie L. - In: European Sport management quarterly : ESMQ 23 (2023) 5, pp. 1304-1327
Persistent link: https://www.econbiz.de/10014330791
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Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany
Bornemann, Sven; Kick, Thomas; Memmel, Christoph; … - 2010
Section 340f of the German Commercial Code allows banks to provision against the special risks inherent to the banking business by building hidden reserves. Beyond risk provisioning, these reserves are implicitly accepted as an earnings management device. By analyzing financial statements of...
Persistent link: https://www.econbiz.de/10010303921
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A new index of perceived inflation : assumptions, method, and application to Germany
Brachinger, Hans Wolfgang - In: Journal of economic psychology : research in economic … 29 (2008) 4, pp. 433-457
Persistent link: https://www.econbiz.de/10003755194