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Optimal vs satisfactory transparency: The impact of global macroeconomic fluctuations on corporate competitiveness

Oxelheim, Lars - 2018

rates and inflation - from intrinsic performance - related to a superior product, production process or management - is …

Persistent link: https://www.econbiz.de/10012145484

The effect of foreign institutional ownership on corporate tax avoidance: international evidence

Hasan, Iftekhar; Kim, Incheol; Teng, Haimeng; Wu, Qiang - 2016

This study examines whether foreign institutional investors (FIIs) help explain variation in corporate tax avoidance and whether mechanisms such as tax morality, investment horizon, and corporate governance underlie the relation between FIIs and tax avoidance. We find robust evidence that FIIs...

Persistent link: https://www.econbiz.de/10012148295

The Impact of Managerial Ownership, Monitoring and Accounting Standard Choice on Accrual Mispricing

Gegenfurtner, Bernhard; Ampenberger, Markus; Kaserer, … - Center for Entrepreneurial and Financial Studies <München> - 2009

We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm-level heterogeneity in corporate governance mechanisms. Using a unique dataset of listed German firms over the period 1995 to 2005 we first corroborate former results indicating that...

Persistent link: https://www.econbiz.de/10005870302

Auswirkungen der IFRS Umstellung auf die Risikoprämie vonUnternehmensanleihen - Eine empirische Studie für Deutschland, Österreich und die Schweiz

Kiefer, Kerstin; Schorn, Philipp - Sonderforschungsbereich Ökonomisches Risiko <Berlin>

Reduziert eine IFRS-Umstellung die Informationsdefizite der Fremdkapitalgeber und somit auch die Risikoprämie von Unternehmensanleihen? Entgegen bisherigen empirischen Untersuchungen betrachten wir den Zusammenhang zwischen Offenlegung und Kapitalkosten für Fremdfinanzierung. Folglich...

Persistent link: https://www.econbiz.de/10005860842

Auswirkungen der IFRS-Umstellung auf die Risikoprämie von Unternehmensanleihen : eine empirische Studie für Deutschland, Österreich und die Schweiz

Kiefer, Kerstin (contributor); Schorn, Philipp (contributor) - 2007

Persistent link: https://www.econbiz.de/10003634756

The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing

Gegenfurtner, Bernhard; Ampenberger, Markus; Kaserer, … - 2009

Persistent link: https://www.econbiz.de/10003850495

Determinants for using visible reserves in German banks : an empirical study

Bornemann, Sven; Homölle, Susanne; Hubensack, Carsten; … - 2009

endowment, for internal financing, signaling or earnings management purposes. We analyze financial statements of German banks …

Persistent link: https://www.econbiz.de/10003882961

Prognoseeignung des Prognoseberichts? : eine empirisch gestützte Diskussion vor dem Hintergrund aktueller Änderungen im DRS 15 und der geplanten Umsetzung des ED "Management Commen...

Henselmann, Klaus; Klein, Martin; Raschdorf, Florian - 2010

relative to their expectations. Therefore, the paper analyzes the quality and quantity of management reporting in Germany … ; management commentary ; disclosure policy ; semiotics ; semantics ; pragmatics ; MAXqda ; Lagebericht ; Prognosebericht … ; Prognose ; Semiotik ; Semantik ; Syntaktik ; qualitative Datenanalyse ; Bilanzanalyse ; MAXqda ;Inhaltsanalyse ; Management …

Persistent link: https://www.econbiz.de/10003948436

Intellectual capital efficiency : evidence from Bangladesh

Rahman, Sheehan; Ahmend, Jashim Uddin - In: Advances in management & applied economics 2 (2012) 2, pp. 109-146

The study investigates associations, first, between a firm's intellectual capital and market value, and second, between a firm's intellectual capital and financial performance in the context of Bangladeshi companies selected from three different industries - banking, textiles, and...

Persistent link: https://www.econbiz.de/10009568775

Debt and taxes : evidence from the real estate industry

Barclay, Michael J.; Heitzman, Shane; Smith, Clifford W. - 2012

Compelling empirical evidence documenting a material effect of corporate taxes on leverage decisions is limited, in part because of difficulties in constructing an effective proxy for the firm's tax benefit of debt. We examine leverage decisions across taxable and nontaxable real estate firms...

Persistent link: https://www.econbiz.de/10009571511