This paper analyzes gender differences in the investment activity of German small and medium sized enterprises (SMEs … if they invest, then their average investment rate is lower. These differences cannot entirely be explained by firm or … owner characteristics. Furthermore, women’s investment is less sensitive to cash flow, which indicates that it is unlikely …

investment. By exploiting exogenous variation in tax regulation of a regional bonus depreciation program in the former East … from large firms. There is only weak evidence of subsidy shopping but stronger evidence of investment shifting to years …

This paper analyzes gender differences in the investment activity of German small and medium sized enterprises (SMEs … if they invest, then their average investment rate is lower. These differences cannot entirely be explained by firm or … owner characteristics. Furthermore, women's investment is less sensitive to cash flow, which indicates that it is unlikely …

This paper provides the first evidence on gender differences in investment financing, credit application and credit … internal capital in investment financing is higher and the share of external funds is lower than for male-owned firms. An …

equity ; investment ; risk aversion …

language may influence risk perception and investment behavior, no study has explored the causal effects of linguistic … investors to earnings call excerpts with randomized levels of uncertainty. The subjects were engaged in an investment game and … investment decisions is amplified by risk perception. Investor characteristics that significantly affect their risk perception …

The flat tax was introduced in Germany in 2009. It is imposed on income from portfolio investment, such as interest and …