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Lee, Hye Seung (Grace) - 2014

In this study, we examine the impact of conditional conservatism on audit fees and, more importantly, the influence of corporate governance on this relationship. Prior literature presents evidence regarding explanations for the existence and pervasiveness of accounting conservatism such as...

Persistent link: https://www.econbiz.de/10013066862

Determinants of capital structuring: an empirical study of growth and financing behavior of firms of textile sector in Pakistan

Chhapra, Imran Umer; Asim, Muhammad - Volkswirtschaftliche Fakultät, … - 2012

. Methodology/sample- Size of the firm (capital), profitability, fixed assets structure and taxes were used as control variables to …

Persistent link: https://www.econbiz.de/10011260735

A Cost Analysis for Third-Party Deposit Sales

Vlachý, Jan - In: Český finanční a účetní časopis 2010 (2010) 3, pp. 63-74

This paper strives to address the issue of distribution costs budgeting, encountered by commercial banks whose business plans presume the sale of saving accounts using third-party distribution networks. A rather intricate problem arises, jointly requiring the design of a commercially viable...

Persistent link: https://www.econbiz.de/10011194631

Don´t Ask Accountants How to Manage Costs

Fibírová, Jana - In: Český finanční a účetní časopis 2012 (2012) 1, pp. 129-138

company. Based on product costing management decides about volume and structure of the output, product portfolio enlargement …

Persistent link: https://www.econbiz.de/10011194829

Financing and Financial Management of Non-Profit Organization

Hálek, Miroslav - In: Český finanční a účetní časopis 2011 (2011) 1, pp. 33-41

Fundraising of non-profit organization has many options. The most common ways of funding are from private donors and received grants or subsidies from the municipalities or the European Union. As a non-profit organization does not have profit, it has more total fund resources. Its business is...

Persistent link: https://www.econbiz.de/10011195005

How to prevent crisis business?

Stehlíková, Anna - In: Ekonomika a managment 2013 (2013) 2, pp. 18-31

includes a proposal for the model “How to prevent a crisis” that should warn management before the crisis and help the company …

Persistent link: https://www.econbiz.de/10011195062

Optimal resource extraction contracts under threat of expropriation

Engel, Eduardo; Fischer, Ronald - 2008

The government contracts with a foreign firm to extract a natural resource that requires an upfront investment and which faces price uncertainty. In states where profits are high, there is a likelihood of expropriation, which generates a social cost that increases with the expropriated value. In...

Persistent link: https://www.econbiz.de/10003811028

Incorporation and taxation : theory and firm-level evidence

Egger, Peter; Keuschnigg, Christian; Winner, Hannes - 2009

This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes … (corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate … organizational form. -- incorporation ; governance ; taxes ; discrete choice models …

Persistent link: https://www.econbiz.de/10003854414

Employment and wage insurance within firms : worldwide evidence

Ellul, Andrew; Pagano, Marco; Schivardi, Fabiano - 2015

We investigate the determinants of firms' implicit insurance to employees, using a difference-indifference approach: we rely on differences between family and non-family firms to identify the supply of insurance, and exploit variation in unemployment insurance across and within countries to...

Persistent link: https://www.econbiz.de/10011337034

Financing constraints revisited : is there a role for taxation and internal funds?

Hoenig, Anja - 2012 - This version: October 2012

theoretical approach that explains how profit taxes, internal funds and other firm characteristics impact firms' access to …

Persistent link: https://www.econbiz.de/10009667488