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export market performance over the last few years is linked to the deterioration of profitability of production in Finland. A … profitability. Wage moderation is necessary for this to happen. On the other hand, the determinants of Finland’s long …
Persistent link: https://www.econbiz.de/10012037629
Postal service volumes have diminished and the profitability of postal and courier activities has weakened in Finland … in recent years. The study evaluates the development of the service volumes, profitability and employment of postal and … distribution volumes. The profitability of postal services is not expected to improve until 2020 because the increasing unit costs …
Persistent link: https://www.econbiz.de/10012037638
’s profitability with the universal service obligation and without it. The data suggest that the provision of universal letter services … in compliance with the law causes a notable financial burden for Itella. The profitability of the universal service …
Persistent link: https://www.econbiz.de/10012037639
Familienunternehmen wird gemeinhin nachgesagt, in der letzten Wirtschaftskrise stärker stabilisierend auf die wirtschaftliche Entwicklung Deutschlands gewirkt zu haben als Nichtfamilienunternehmen. Die vorliegende Studie untersucht diese Hypothese für die Gruppe der großen Familienunternehmen...
Persistent link: https://www.econbiz.de/10010484646
Das Finanzierungsumfeld für kleine und mittlere Unternehmen (KMU) befindet sich im Wandel. Die Veränderungen des konjunkturellen Umfelds und der damit verbundenen Niedrigzinspolitik sowie die Basel-Regulierungen zeigen einen deutlichen Einfluss auf die Finanzierungsstrukturen der KMU. So...
Persistent link: https://www.econbiz.de/10011420347
This report presents a long-term view of the evolution of financing of EU non-financial corporations (NFCs) in recent decades. It finds a decline in NFC leverage since at least 2008, and across countries, size categories and industries. It also documents a growing role of non-bank financial...
Persistent link: https://www.econbiz.de/10014327946
This paper critically surveys the key literature on corporate financing policy, capital structure and firm ownership in order to identify the leading theoretical and empirical issues in this area. The theoretical component of the survey attempts to reconcile competing theories of capital...
Persistent link: https://www.econbiz.de/10011689896
that features the main characteristics of the Finnish dividend taxation. In the model, entrepreneurs face a borrowing … constraint and have a consumption smoothing motive. We use the model to investigate how the current dividend taxation affects the … investment incentives. The results illustrate how the current dividend taxation in certain cases distorts firms’ investment …
Persistent link: https://www.econbiz.de/10012037660
Vorwort: Seit dem Jahr 2004 sehen die International Financial Reporting Standards (IFRS) keine planmäßigen Abschreibungen des derivativen Goodwills mehr vor. Stattdessen ist jährlich ein Werthaltigkeitstest (impairment-only-approach) durchzuführen, um zu prüfen, ob der Buchwert beibehalten...
Persistent link: https://www.econbiz.de/10014505421
Persistent link: https://www.econbiz.de/10011719254