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Financing constraints revisited : is there a role for taxation and internal funds?
Hoenig, Anja - 2012 - This version: October 2012
theoretical approach that explains how profit taxes, internal funds and other firm characteristics impact firms' access to …
Persistent link: https://www.econbiz.de/10009667488
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Tax incentives and the location of FDI: evidence from a panel of German multinationals
Buettner, Thiess; Ruf, Martin - 2005
Using a firm-level dataset this paper investigates the impact of taxation on the decision of German multinationals to hold direct investments in other European countries or abroad. Controlling for firm-specific differences in the valuation of potential locations, the results confirm significant...
Persistent link: https://www.econbiz.de/10010295685
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Does lowering dividend tax rates increase dividends repatriated?: evidence of intra-firm cross-border dividend repatriation policies by German Multinational Enterprises
Leibrecht, Markus; Bellak, Christian; Wild, Michael - 2009
This paper explores the impact dividend taxes exert on the dividends repatriated from foreign affiliates to their … German parent company. Based on an augmented Lintner model of firms' dividend payout decisions, the paper focusses on cross …. Secondly, results from an augmented Lintner model imply that increases in dividend taxes indeed have a statistically …
Persistent link: https://www.econbiz.de/10010298835
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Steuern, Wettbewerb und Wettbewerbsneutralität
Haucap, Justus - 2011
Bei der Besteuerung nicht oder nur begrenzt handelbarer Dienstleistungen (wie z.B. lokale Postdienstleistungen) entfällt der Anpassungsdruck des internationalen Steuerwettbewerbs weitgehend, sodass etwaige Wettbewerbsverzerrungen insbesondere zwischen verschiedenen inländischen...
Persistent link: https://www.econbiz.de/10009312208
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Delistings of Secondary Listings : Price and Volume Effects
von Wyss, Rico - 2010
. This article investigates whether a delisting is accompanied by any price or volume effects on the company's primary …
Persistent link: https://www.econbiz.de/10013134946
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Representation of Employee’s Interest Vis-a-Vis the Employing Enterprise in the UK and Germany : Differences and Explanations
Tarelli, Elis - 2009
company and not only to the interests of the shareholders leads us to a deeper discussion on the need and ways of stakeholders …' participation in the setting of company's objectives and goals. Two of the most dominant approaches to corporate governance … between the company and its employees (other stakeholders' conflicts such as customers and suppliers will not be addressed …
Persistent link: https://www.econbiz.de/10013156589
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The Effects of the Financial Crisis on Delisting Decisions : Evidence from Family and Non-Family Firms in Germany
Bessler, Wolfgang - 2018
The global financial crisis significantly affected the viability of the financial system and the structure of equity markets. In this study, we investigate the phenomenon of family and non-family firms' delisting decisions from the Prime Standard, the highest regulated stock market segment in...
Persistent link: https://www.econbiz.de/10012907626
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Securities Market Reforms and Market Segments for IPOs : An Analysis of Listing and Delisting Decisions in Germany
Bessler, Wolfgang - 2019
This study investigates the listing of IPOs and the delisting from the Prime Standard, the highest regulated stock exchange segment in Germany. The German Stock Exchange instituted this market segment subsequent to the high-technology new economy period in 2003. For a sample of 531 firms, we...
Persistent link: https://www.econbiz.de/10012897310
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Parity Co-determination at the Board Level and Labor Investment Efficiency : Evidence on German Listed Firms
Lopatta, Kerstin - 2020
This study examines whether parity codetermination at German supervisory boards improves labor investment efficiency at firm level. We focus on labor, as it is an important production factor. Labor investment decisions are not easily reversible in the short term, given that hiring and firing...
Persistent link: https://www.econbiz.de/10012849903
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Investor Orientations and Endowment Portfolio Investments in German Foundations
Kremer, Maximilian; Achleitner, Ann‐Kristin - 2021
Germany benefits from an especially lively philanthropic sector, with over twenty three thousand active charitable foundations. An empirical assessment of the portfolio preferences of German foundations yields fundamental intragroup differences in their approach to asset allocation. We build on...
Persistent link: https://www.econbiz.de/10013226243