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Twentieth century accounting research in the German language area
Kupper, Hans-Ulrich; Mattessich, Richard - In: Accounting History Review 15 (2005) 3, pp. 345-410
This paper consists of two parts. Part I, dealing with the first half of the twentieth century, begins with some introductory words on the pre-eminence of German accounting research during the first half of the twentieth century, and offers a survey of the most important theories of accounts...
Persistent link: https://www.econbiz.de/10005483299
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Accounting Research in the German Language Area—First Half of the 20th Century
Mattessich, Richard; Küpper, Hans‐Ulrich - In: Review of Accounting and Finance 2 (2003) 3, pp. 106-137
After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most important theories of accounts classes that still prevailed during the first two decades or longer. Following World War I, the issue...
Persistent link: https://www.econbiz.de/10014989700
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Risk management practices of German firms
Fatemi, Ali; Glaum, Martin - In: Managerial Finance 26 (2000) 3, pp. 1-17
Identifies some gaps in corporate risk management research and presents a study of risk management practices in large, non‐financial German firms. Compares the perceived relevance of different types of risk with the intensity of their management and reports that no respondents admitted major...
Persistent link: https://www.econbiz.de/10014939491
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On the valuation of common and preferred shares in Germany: new evidence on the value of voting rights
Fatemi, Ali; Pieter Krahnen, Jan - In: Managerial Finance 26 (2000) 10, pp. 42-54
Outlines the special characteristics of preferred shares in Germany, notes that ordinary shares are valued at substantially higher figures and presents a study of the pricing of both types for 58 German companies 1990‐1993. Refers to previous research to develop hypotheses on reasons for the...
Persistent link: https://www.econbiz.de/10014939529
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An investigation of the linkages between European Union equity markets and emerging capital markets: the East European connection
Dockery, E.; Vergari, F. - In: Managerial Finance 27 (2001) 1/2, pp. 24-39
Outlines previous research on cointegration between capital markets and assesses the degree of cointegration between liberalized Eastern European markets (the Czech Republic, Poland and Hungary) and the German and UK markets in the context of increasing foreign investment in Eastern Europe. Uses...
Persistent link: https://www.econbiz.de/10014939585
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The effect of exchange rate expectations on market share
Huang, Jui‐Chi; Brahmasrene, Tantatape - In: Managerial Finance 29 (2003) 1, pp. 55-72
This study examines the impact of expectations on the market share mechanism. The dynamic strategic pricing behaviors in the short‐run and the long‐run are also explored. The exchange rate expectations are incorporated into a switching cost model via the method of exchange rate...
Persistent link: https://www.econbiz.de/10014939661
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An examination of underperformance and liquidity of initial public offerings by high growth stocks on the German Neuer Markt
Burrowes, Ashley; Feldmann, Horst; Feldmann, Mareile; … - In: Managerial Finance 30 (2004) 1, pp. 92-117
Eckbo, Masulis, & Norli (2000) question previous examination of initial public offering (IPO) underperformance with the keen argument that the increase in the number of traded shares and the infusion of equity reduce two significant premia in the stock’s return, namely, liquidity risk and...
Persistent link: https://www.econbiz.de/10014939723
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Is innovative firm behavior correlated with age and gender composition of the workforce? Evidence from a new type of data for German enterprises
Pfeifer, Christian; Wagner, Joachim - 2012
This empirical research note documents the relationship between composition of a firm's workforce (with a special focus on age and gender) and its performance with respect to innovative activities (outlays and employment in research and development (R&D)) for a large representative sample of...
Persistent link: https://www.econbiz.de/10010294455
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The impact of R&D activities on exports of German business services enterprises: First evidence from a continuous treatment approach
Vogel, Alexander; Wagner, Joachim - 2012
This study uses newly available representative data from German business services firms and a continuous treatment approach based on the generalized propensity score to test for a causal effect of R&D activities (measured by the share of engineers and natural scientists in all employees) on the...
Persistent link: https://www.econbiz.de/10010294481
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Knowledge Production in Nanomaterials: An Application of Spatial Filtering to Regional Systems of Innovation
Patuelli, Roberto; Grimpe, Christoph - 2008
Nanomaterials are seen as a key technology for the 21st Century, and much is expected of them in terms of innovation … products. In this context, it seems all the more important for regions to put their own innovation systems in place, and to … conditions and configurations allow a regional innovation system to be competitive in a cutting-edge technology like …
Persistent link: https://www.econbiz.de/10010298075