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Are there financing constraints for R&D and investment in German manufacturing firms?
Harhoff, Dietmar - 1996
Using a newly constructed panel dataset of German enterprises, I estimate R&D and capital investment equations for the … time period from 1990 to 1994. Simple accelerator specifications indicate considerable sensitivity of R&D and investment to … account, but a significant positive relationship between cash flow and investment remains for relatively small firms. In the …
Persistent link: https://www.econbiz.de/10011621855
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Financial investment constraints : a panel threshold application to German firm level data
Tarassow, Artur - 2014
This paper attempts to test whether financial supply-side shifts explain the low-investment climate of private firms in …
Persistent link: https://www.econbiz.de/10010425733
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Investments, Financing Constraints and Buyouts : The Effect of Private Equity Investors on the Sensitivity of Investments to Cash Flow
Ughetto, Elisa - 2012
financing in buyout transactions, their investment rates are both lower and more sensitive to cash flows. In addition, I analyze … obtain equity financing from PE investors, while investment levels do not seem to be affected after a buyout However …
Persistent link: https://www.econbiz.de/10013100953
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Tax-optimal step-up and imperfect loss offset
Diller, Markus - In: Business research 5 (2012) 1, pp. 8-23
Persistent link: https://www.econbiz.de/10009544814
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Tax-Optimal Step-Up and Imperfect Loss Offset
Diller, Markus - 2012
In the field of mergers and acquisitions, German and international tax law allow for several opportunities to step up a firm's assets, i.e., to reevaluate the assets at fair market values. When a step-up is performed the taxpayer recognizes a taxable gain, but also obtains tax benefits in the...
Persistent link: https://www.econbiz.de/10013106189
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Globalizing Trust? Transferring Anglo-American Minority Shareholder Protections to Civil Law Germany
Halberstam, Michael - 2008
This paper critically examines the conventional view that the lack of fiduciary duty protections for corporate shareholders in civil law systems explains crucial differences in corporate structure and finance. It questions the thesis that the structure of civil law systems militates against the...
Persistent link: https://www.econbiz.de/10014214432
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Die GmbH&Co.KGaA als Mittel zur Wiederbelebung des "Step-up"?
Askanova, Olga - 2002
Persistent link: https://www.econbiz.de/10001901891
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Das Anschaffungswertprinzip bei Verschmelzung durch Aufnahme : eine kritische Analyse
Kröninger, Monika Theresa - 1997
Persistent link: https://www.econbiz.de/10000969481
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Do Differences in Societal Trust Let the Cross-Border Mergers Die?
Ahmad, Muhammad Farooq - 2019
The paper further contributes to our understanding about the role of societal trust in influencing mergers outcome. Using a large sample of cross-border mergers across 56 countries between 1985 and 2014, we show that, conditional on announcement of cross-border mergers, larger differences of...
Persistent link: https://www.econbiz.de/10012893719
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Herstellungs- und Erhaltungsaufwendungen im Lichte nationaler und internationaler Rechnungslegungsgrundsätze
Funnemann, Carl-Bernhard - 2002
Persistent link: https://www.econbiz.de/10001635018