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finance. In the article the opportunity of discounting of incomes and charges of the state budget is investigated. Besides in …
Persistent link: https://www.econbiz.de/10013158802
This series on the theory of financial management offers insight into the roles of stockholder wealth maximization, the risk-return tradeoff, and agency conflicts as they apply to major topics in finance. The current article investigates capital budgeting. Much literature addresses this topic,...
Persistent link: https://www.econbiz.de/10013126518
This paper investigates current budgeting practices of Czech companies. The article aims to provide recent empirical evidence on the impact of business complexity on budgeting in the Czech Republic, with the main focus on modern budgeting methods. Despite the plethora of critical voices against...
Persistent link: https://www.econbiz.de/10014516249
I examine three cases where local governments, encouraged by the fiscal austerity of the Great Recession, changed how they identified and selected capital projects. The central question is whether these changes institutionalized a more “strategic" outlook in the capital improvement planning...
Persistent link: https://www.econbiz.de/10013087946
In der Juniausgabe 2022 veröffentlichte der Wirtschaftsdienst einen Aufsatz mit dem Titel "Dezemberfieber senken: Vermeidung von verschwenderischen Jahresendausgaben" von Christoph Siemroth. Gunnar Schwarting vertritt in einer Replik eine andere Auffassung, im Anschluss erläutert Christoph...
Persistent link: https://www.econbiz.de/10013367150
divisions. For comparison, the existing German public budget rules are briefly discussed. …
Persistent link: https://www.econbiz.de/10013345752
Persistent link: https://www.econbiz.de/10014306907
Prominent research argues that consumers often use personal budgets to manage self-control problems. This paper analyzes the link between budgeting and self-control problems in consumption-saving decisions. It shows that the use of good-specific budgets depends on the combination of a demand for...
Persistent link: https://www.econbiz.de/10012215309
This study examines the relationship between R&D budget level and its antecedents, as well as the relationship between … R&D budget level and its financial consequence. Utilizing pooled cross-sectional research designs and the Taiwanese firm …&D budget numbers. Firms who are younger, have better historical performance, and face intensified rival R&D would be more …
Persistent link: https://www.econbiz.de/10013139297
The Harvard Institute for International Development provided consulting to government ministries in Kenya during the Daniel Arap Moi regime. This report was one of several that were prepared during that multi-year consultancy. It should be understood in the context of Kenya's development as a...
Persistent link: https://www.econbiz.de/10013124060