Showing 1 - 10 of 513
Persistent link: https://www.econbiz.de/10009711574
on data made available in that a company records two figures for equity capital and profit that have been determined … particular items, establishing their repercussions on both equity capital and profit. The third chapter targets at fitting the … hypothesising. Futhermore the forth chapter comprises the empirical study of German listed companies with a double profit and equity …
Persistent link: https://www.econbiz.de/10009467440
-selfish individuals' motivations are best described on a dimension of equity/fairness rather than being thought of as unconditional …
Persistent link: https://www.econbiz.de/10009468335
Private equity refers to the pooling of funds from investors for investment inprivate companies, as distinguished from … publicly traded companies. The termsPrivate Equity and Venture Capital are often used interchangeably. VentureCapital is in … fact a subset of Private Equity and refers to investments made for thestart-up and early development of the business …
Persistent link: https://www.econbiz.de/10009447580
Since the publication of IAS 32 in December 2003 German partnerships have a lack of equity as their members have a …. Also, the FASB and the IASB are conducting a joint project on distinguishing between liabilities and equity. Furthermore … partnerships under the IFRS with regard to the distinction between liabilities and equity as well as the published proposals …
Persistent link: https://www.econbiz.de/10009448900
The main goal of this dissertation was to obtain an understanding as to the true economic nature of employee share options and the problems surrounding the accounting thereof.The main conclusion of this study is that employee share options should be expensed in the income statement as and when...
Persistent link: https://www.econbiz.de/10009457849
to the differential between the domestic and foreign equity riskpremiums. It is also found that the expected change in …
Persistent link: https://www.econbiz.de/10009461265
: equity; efficiency and simplicity. Using this framework the various taxes are analysed individually. Beyond the oil industry …
Persistent link: https://www.econbiz.de/10009482003
Die Gesellschafter-Fremdfinanzierung wird sowohl in Deutschland also auch europaweit sowie international zunehmend restriktiv geregelt mit der Folge, dass die steuerlichen Regelungen zur Gesellschafter-Fremdfinanzierung (Thin Capitalization Rules) die Finanzierungsentscheidung multinationaler...
Persistent link: https://www.econbiz.de/10009433684
The thesis consists of empirical studies on currency market as well as US equity market. A new volatility estimator …
Persistent link: https://www.econbiz.de/10009434556