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Finanzierungstheorie: Ein selektiver Überblick
Krahnen, Jan Pieter - 1998
selektive Überblick konzentriert sich auf zentrale Aspekte der Theorie und Empirie der Managementkontrolle bei asymmetrischer …
Persistent link: https://www.econbiz.de/10010316235
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Internationale Rechnungslegungsnormen und Neue Institutionenökonomik
Wüstemann, Jens - 1999
eine komparative Rechnungslegungstheorie. Eine Besinnung auf die ökonomische Theorie ist – auch ausgelöst durch die … Prägung durch die ökonomische Theorie – und nicht vornehmlich durch die Anwender – erhielt.3 Es ist das Ziel des Aufsatzes …, einen Beitrag zu einer institutionenökonomischen Theorie der Rechnungslegung zum Zweck der Bestimmung von …
Persistent link: https://www.econbiz.de/10010316236
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Avoiding the rating bounce: Why rating agencies are slow to react to new information
Löffler, Gunter - 2002
evidence: Rating changes occur relatively seldom, exhibit serial dependence, and lag changes in the issuers’ default risk. In …
Persistent link: https://www.econbiz.de/10010316237
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Integrated asset liability modelling for property casuality insurance: A portfolio theoretical approach
Dus, Ivica; Maurer, Raimond - 2001
theory and recognizes the stochastic nature of and the interaction between the underwriting and investment income of the …
Persistent link: https://www.econbiz.de/10010316238
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Tackling boundary effects in nonparametric estimation of intra-day liquidity measures
Grammig, Joachim; Hujer, Reinhard; Kokot, Stefan - 2001
Persistent link: https://www.econbiz.de/10010316239
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Path Dependence, Corporate Governance and Complementarity
Schmidt, Reinhard H.; Spindler, Gerald - 2000
In a series of recent papers, Mark Roe and Lucian Bebchuk have developed further the concept of path dependence, combined it with concepts of evolution and used it to challenge the wide-spread view that the corporate governance systems of the major advanced economies are likely to converge...
Persistent link: https://www.econbiz.de/10010316240
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Shareholder vs. Stakeholder: Ökonomische Fragestellungen
Schmidt, Reinhard H.; Weiß, Marco - 2003
Stakeholder berücksichtigt, auf der anderen Seite - werden geschildert und mit den Mitteln der ökonomischen Theorie bewertet …
Persistent link: https://www.econbiz.de/10010316241
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On the Stability of Different Financial Systems
Fecht, Falko - 2003
An economy in which deposit-taking banks of a Diamond/ Dybvig style and an asset market coexist is modelled. Firstly, within this framework we characterize distinct financial systems depending on the fraction of households with direct investment opportunities that are less efficient than those...
Persistent link: https://www.econbiz.de/10010316242
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Gewinnglättung und Steuerung dezentraler Investitionsentscheidungen bei sich gegenseitig ausschließenden Investitionsprojekten
Gaber, Christian - 2002
This paper examines the provision of managerial investment incentives by an accounting based incentive scheme in a multiperiod agency setting in which an impatient manager has to choose between mutually exclusive investment projects. We study the properties of accounting rules that motivate an...
Persistent link: https://www.econbiz.de/10010316243
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Accounting for Financial Instruments in the Banking Industry
Gebhardt, Günther; Reichardt, Rolf; Wittenbrink, Carsten - 2002
Recent changes in accounting regulation for financial instruments (SFAS 133, IAS 39) have been heavily criticized by representatives from the banking industry. They argue for retaining a historical cost based mixed model where accounting for financial instruments depends on their designation to...
Persistent link: https://www.econbiz.de/10010316245