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Energy costs in Germany and Europe : an assessment based on a (total real unit) energy cost accounting framework

Kaltenegger, Oliver; Löschel, Andreas; Baikowski, Martin; … - 2016

inuencing energy prices and costs such as developments in global energy markets, the EU ETS and the promotion of renewables …. Analysing energy costs (prices times quantity) instead of prices has the advantage of taking into account quantity adjustments …. However, it does not allow for monitoring the burden which energy costs pose on firms. For this purpose, both the European …

Persistent link: https://www.econbiz.de/10011548587

Cost contingency as the standard deviation of the cost estimate for cost engineering

Rothwell, Geoffrey Scott (contributor) - 2004

Persistent link: https://www.econbiz.de/10003755469

Tax compliance costs : cost burden and cost reliability

Eichfelder, Sebastian; Hechtner, Frank - 2016

As documented by empirical research, tax compliance costs are a considerable burden for private businesses. However … compliance costs. …

Persistent link: https://www.econbiz.de/10011571960

Exploratory analysis of cost variation in unlisted companies : focusing on cost stickiness and cost anti-stickiness

Shinkai, Takahide - 2023

Persistent link: https://www.econbiz.de/10014535706

Breaking it down : competitive costs of cost disclosures

Berger, Philip G.; Choi, Jung Ho; Tomar, Sorabh - 2019

Financial accounting affords considerable discretion to firms in aggregating internal information for external dissemination, yet little evidence exists about the consequences of such aggregation. We examine a central operational effect by studying whether withholding disaggregated cost...

Persistent link: https://www.econbiz.de/10012065292

Will German banks earn their cost of capital?

Dombret, Andreas R.; Gündüz, Yalın; Rocholl, Jörg - 2017

In recent years, the German banking sector has overcome major challenges such as the global financial crisis and the European debt crisis. This paper analyses a recent development as a particular determinant of the future outlook for the German banking sector. Interest rates are at historically...