Search Results - subject:"institutional differences"

Implications of the EU regulation on public oversight systems for statutory auditors

Gisbert, Ana; Navallas, Begoña; Gómez-Carrasco, Pablo; … - In: Revista de Contabilidad 28 (2025) 1, pp. 133-150

Persistent link: https://www.econbiz.de/10015396488

The role and characteristics of national accounting standard setters in the European Union : a comparative analysis

Ucieda Blanco, José Luis; Santos Cabalgante, Beatriz; … - In: Revista de Contabilidad 28 (2025) 1, pp. 165-179

Persistent link: https://www.econbiz.de/10015396493

International related-party trade, institutional differences and performance of foreign-funded enterprises

Wang, Jinmeng - In: China economic quarterly international : CEQI 4 (2024) 1, pp. 13-25

Based on the resource-based view, this paper attempts to analyze the impact of international related-party trade on the performance of foreign-funded enterprises in China from the perspective of value creation. The findings of this paper are as follows. (1) the greater the proportion of parent...

Persistent link: https://www.econbiz.de/10014514800

A European empirical study of institutional differences in IPOs anomalies

Alvarez, Susana - In: Journal of Risk and Financial Management 16 (2023) 1, pp. 1-24

The present research shows the influence of institutional differences on the performance of initial public offerings … relevant empirical contribution to the international evidence because they allow us to test the influence of institutional … differences on initial and long-term performance in a large database consisting of IPOs from 18 European countries, given that the …

Persistent link: https://www.econbiz.de/10014332783

A European empirical study of institutional differences in IPOs anomalies

Alvarez, Susana - In: Journal of risk and financial management : JRFM 16 (2023) 1, pp. 1-24

Persistent link: https://www.econbiz.de/10014295563

China's Belt and Road Initiative and large-scale outbound investment

Shen, Kunrong; Jin, Gang - In: China political economy 1 (2018) 2, pp. 219-240

found that formal institutional differences have little impact on investment scale, but significantly affect investment … diversification. In order to avoid the management risks brought by formal institutional differences, enterprises tend to a full … by formal institutional differences. In contrast, the impact of informal institutional differences is more extensive …

Persistent link: https://www.econbiz.de/10012233254

China's Belt and Road Initiative and large-scale outbound investment

Shen, Kunrong; Jin, Gang - In: China Political Economy (CPE) 1 (2018) 2, pp. 219-240

Persistent link: https://www.econbiz.de/10015411231

A Stable and Social Europe: Fiscal Rules, a Stabilization Fund, Insolvency Rules, Gender Quota, Gender Pension Gaps, and Education. Reports

Fratzscher, Marcel; Kriwoluzky, Alexander; Michelsen, Claus - In: DIW Weekly Report 9 (2019) 16/18, pp. 148-159

Persistent link: https://www.econbiz.de/10012014957

Stabiles und soziales Europa: Fiskalregeln, Stabilisierungsfonds, Insolvenzregeln, Gender Quote, Gender Pension Gaps, Bildung. Berichte

Weinhardt, Felix; Hammerschmid, Anna; Rowold, Carla; … - In: DIW Wochenbericht 86 (2019) 18, pp. 310-321

Persistent link: https://www.econbiz.de/10012016353

More efficient insolvency regulations could increase financial markets' resilience

Bremus, Franziska; Kliatskova, Tatsiana - In: DIW weekly report : economy, politics, science : a … 9 (2019) 16/18, pp. 152-153

Integrated capital markets could smooth a large share of country-specific consumption and income fluctuations. Equity capital play an important role in the process. Insolvency regulations are a key factor for stronger equity market integration. Uniform European insolvency regulations are...

Persistent link: https://www.econbiz.de/10012007520