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Comparing the value revelance of R&D reporting in Germany: standard and selection effects
Ramb, Fred; Reitzig, Markus - 2005
On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by US-GAAP and IAS. The results, obtained while...
Persistent link: https://www.econbiz.de/10010295781
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REITs ante portas : die Anpassung des deutschen Rechts an institutionelle Investoren in den Grundstücks- und Mietmärkten
Engel, Christoph (contributor) - 2008
In the US or in the UK, the presence of institutional investors in real estate markets is an old phenomenon. Specifically, Real Estate Investment Trusts are an old industry. Due to a difference in tax law, the market share of REITs in Germany has been minimal until very recently. Now the...
Persistent link: https://www.econbiz.de/10003731269
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Das Leistungsschutzrecht für Presseverleger : eine ordnungspolitische Analyse
Stühmeier, Torben - 2011
Since the beginning of the year 2009 the German press publishers have lobbied for their own neighbouring right which should cover even short snippets of online press articles. The new right should basically protect the press publishers' investments in the online environment. Currently there is...
Persistent link: https://www.econbiz.de/10009233416
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Why the Fruits of Capital Markets are Less Accessible in Civil Law Jurisdictions or How France and Germany Try to Benefit from Asset Securitization
Aleknaite-Van der Molen, Lina - 2010
This article investigates the not-so-obvious reasons for which the financial mechanism of asset securitization is so poorly relied on in such developed civil law jurisdictions as France and Germany. Analysis is focused on several constituent elements of this mechanism: a possibility to construct...
Persistent link: https://www.econbiz.de/10013139834
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Combining Limited Liability and Transparent Taxation : Lessons from the Convergent Evolution of GmbH & Co. KG, S Corporation, LLC and Co
Röder, Erik - 2019
Tax transparent limited liability entities (TTLLEs) such as the GmbH & Co. KG in Germany, the trading trust in Australia, or the S Corporation and the LLC in the U.S., can be found in many developed economies. While these entities are to a large extent functionally equivalent, their underlying...
Persistent link: https://www.econbiz.de/10012901891
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Do Legal Differences Matter? A Comparison of German Patent Law Regimes Before 1877
Donges, Alexander - 2018
In this paper, we give an overview of the differences in German patent legislations between 1815 and 1876. German … patent laws differed in particular with regard to the application and approval system, the treatment of foreign applicants …, and patent fees. Differences in the former two categories provide an explanation why the number of patents was …
Persistent link: https://www.econbiz.de/10012911680
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Blockchain Documents of Title – Negotiable Electronic Bills of Lading Under German Law
Saive, David - 2019
Blockchain technology is about to revolutionize all areas of daily life. According to proponents of the technology, there is no conceivable application that could not be realized using a blockchain. This raises the question of whether transport-related applications can also be represented and...
Persistent link: https://www.econbiz.de/10012894247
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Comparing the Value Revelance of R&D Reporting in Germany : Standard and Selection Effects
Ramb, Fred - 2016
Persistent link: https://www.econbiz.de/10012991218
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Intellectual Property Infringement as Vandalism
Manta, Irina D. - 2015
Defenders of strong intellectual property rights often maintain that intellectual property infringement is theft, and that the sanctions associated with it ought to be high. Others are skeptical of the property comparison and think that much lower sanctions are appropriate. We argue that a...
Persistent link: https://www.econbiz.de/10013032808