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What have we learned from SFAS 123r and IFRS 2? A review of existing evidence and future research suggestions
Merz, Alexander - In: Journal of Accounting Literature 38 (2017) 1, pp. 14-33
The fundamental change in accounting rules for equity-based compensation (EBC) instituted by SFAS 123, SFAS 123r, and IFRS 2 has allowed for new insights related to a variety of research questions. This paper discusses the empirical evidence generated in the wake of the new regulation and...
Persistent link: https://www.econbiz.de/10014839722
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The effect of SFAS No. 123(R) on executive incentive pay
Mohan, Nancy; Fall Ainina, M. - In: International Journal of Accounting & Information Management 20 (2012) 3, pp. 282-299
Purpose – Until 2005, corporations could choose whether to expense incentive options or to disclose the value in the financial footnotes. During 2004, however, the Financial Accounting Standards Board adopted the revised Statement No. 123, which requires public corporations to measure the cost...
Persistent link: https://www.econbiz.de/10014759183
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Option repricing and executive retention – revisited
Callaghan, Sandra Renfro; Subramaniam, Chandra; … - In: Review of Accounting and Finance 15 (2016) 4, pp. 499-517
Purpose This paper aims to directly test the assertion by proponents of executive stock option repricing that repricing leads to increased management retention. Previous studies find either no effect or decreased retention following stock price repricing. This paper uses a more precise research...
Persistent link: https://www.econbiz.de/10014989773
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CEO compensation and the reported value of stock options in initial public offerings
J. Amoruso, Anthony; D. Beams, Joseph - In: Review of Accounting and Finance 13 (2014) 3, pp. 232-250
Purpose – This paper aims to test the effects that different compensation policies have on managerial discretion with regard to stock options. Design/methodology/approach – Hand-collected data from Securities and Exchange Commission registration statements are used to analyze the effects of...
Persistent link: https://www.econbiz.de/10014989913
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Dynamik der realwirtschaftlichen Integration am Beispiel der EU-Osterweiterung / On the Dynamics of Economic Integration: The Case of the EU Eastern Enlargement
Bretschger, Lucas - In: Jahrbücher für Nationalökonomie und Statistik 218 (1999) 3-4, pp. 276-293
Wachstum analysiert. Dabei wird von international unterschiedlichen Faktorausstattungen, einer unvollständigen Wissensdiffusion …Summary The paper surveys in a coherent framework the consequences of economic integration on longterm growth. It turns … a resource reallocation from dynamic to static sectors of the economy which can harm the long-term growth rate. Second …
Persistent link: https://www.econbiz.de/10014608681
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Public Debt in a Federation - Growth and Stability / Staatsverschuldung in einer Föderation - Wachstum und Stabilität
Wenzel, Heinz-Dieter; Wrede, Matthias - In: Jahrbücher für Nationalökonomie und Statistik 220 (2000) 1, pp. 95-107
Summary In this paper a neoclassical growth model is used to analyze public debt in a growing economy with two levels …
Persistent link: https://www.econbiz.de/10014608752
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Zur empirischen Suche nach einer effizienten Investitionsquote für Ostdeutschland / About the Empirical Search for an Efficient Ratio of Investment to GDP for East Germany
Herrmann, Marco - In: Jahrbücher für Nationalökonomie und Statistik 222 (2002) 6, pp. 683-705
Investitionen folgt, sowie jenes Investitionsniveau determiniert werden, das für das erwartete gesamtwirtschaftliche Wachstum …. Thus, the analysis needs to be carried into the future. On the basis of the forecasted determinants of growth one could … calculate the level of investment which is sufficient for the expected growth of income per capita. One could also quantify the …
Persistent link: https://www.econbiz.de/10014608910
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Exportdiversifizierung und Wirtschaftswachstum in Chile / Export Diversification and Economic Growth in Chile
Herzer, Dierk - In: Jahrbücher für Nationalökonomie und Statistik 225 (2005) 2, pp. 163-180
. Exportdiversifizierung soll nachhaltiges Wachstum ermöglichen und eine Verringerung der wirtschaftlichen Instabilität durch den Abbau … wachstumshemmender Einflussfaktoren herbeiführen. Der Zusammenhang zwischen Exportdiversifizierung und Wachstum ist empirisch bis heute …-led growth-Hypothese für Chile im Zeitraum von 1962 bis 2001 gerechtfertigt werden kann. Ausgangspunkt der Analyse sind …
Persistent link: https://www.econbiz.de/10014609037
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Demografie und Wachstum: Die gesamtwirtschaftlichen Effekte einer höheren Erwerbstätigkeit Älterer
Bachmann, Ronald; Braun, Sebastian; Friedl, Andreas; … - In: Zeitschrift für Wirtschaftspolitik 62 (2013) 3, pp. 287-310
Abstract This paper quantifies the effects of increased employment of elderly persons on the growth potential of the …
Persistent link: https://www.econbiz.de/10014630789
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Zur Beschäftigungsentwicklung in Deutschland
Schnabel, Hubert - In: Zeitschrift für Wirtschaftspolitik 64 (2015) 1, pp. 73-110
Abstract This paper examines theoretical and empirical aspects of the employment in Germany from 2000 - 2013. Inspired by Krelle’s (1996) discussion paper relevant German labor market data are traced and it is analyzed to which extend some theoretical employment considerations and labor market...
Persistent link: https://www.econbiz.de/10014630821