Search Results - subject:"reference level"

Disclosure of social and human capital in the report on sustainable development of agricultural enterprises

Metelytsia, Volodymyr M.; Gagalyuk, Taras V. - In: Business Inform (2024) 4, pp. 138-146

The study aims to acquaint the scientific and professional community with the Sustainability Reporting Platform, which is the basis for preparing the ESGI report (Sustainable Development and Investment Report). This article describes standardized forms and indicators for measuring, preparing and...

Persistent link: https://www.econbiz.de/10015055263

Optimal savings and portfolio choice with risky labor income and reference-dependent preferences

Bilsen, Servaas van; Laeven, Roger; Nijman, Theodore E. - 2023

Persistent link: https://www.econbiz.de/10014458737

Investing towards an exogenous reference level using a lower partial moments criterion

Kamma, Thijs; Pelsser, Antoon André Jean - 2022

Persistent link: https://www.econbiz.de/10013433526

National Forestry Accounting Plan for Germany - annotated and revised edition

Rock, Joachim; Dunger, Karsten; Rüter, Sebastian; … - 2021

. Dieser muss jeweils das sogenannte Forest Reference Level (FRL, Referenzwert für Wälder) enthalten, gegen das die realen … Forestry Accounting Plans (NFAP), covering the periods 2021 - 2025 and 2026 - 2030. The NFAP must include a Forest Reference … Level (FRL), which is used to estimate the net emissions of Greenhouse Gases to be accounted by the respective member state …

Persistent link: https://www.econbiz.de/10012703367

National Forestry Accounting Plan for Germany - annotated and revised edition

Rock, Joachim; Dunger, Karsten; Rüter, Sebastian; … - 2021

. Dieser muss jeweils das sogenannte Forest Reference Level (FRL, Referenzwert für Wälder) enthalten, gegen das die realen … Forestry Accounting Plans (NFAP), covering the periods 2021 – 2025 and 2026 – 2030. The NFAP must include a Forest Reference … Level (FRL), which is used to estimate the net emissions of Greenhouse Gases to be accounted by the respective member state …

Persistent link: https://www.econbiz.de/10012698009

Dynamic consumption and portfolio choice under prospect theory

Bilsen, Servaas van; Laeven, Roger J. A. - In: Insurance / Mathematics & economics 91 (2020), pp. 224-237

Persistent link: https://www.econbiz.de/10012242015

Consumption and portfolio choice under loss aversion and endogenous updating of the reference level

Bilsen, Servaas van; Laeven, Roger J. A.; Nijman, … - In: Management science : journal of the Institute for … 66 (2020) 9, pp. 3927-3955

Persistent link: https://www.econbiz.de/10012297738

Capital Income Taxation and Risk-Taking under Prospect Theory: The Continuous Distribution Case

Hlouskova, Jaroslava; Mikocziova, Jana; Sivak, Rudolf; … - In: Czech Journal of Economics and Finance (Finance a uver) 64 (2014) 5, pp. 374-391

risk-taking when the reference level is the initial wealth or the gross after the tax return from investing the initial … wealth into the risk-free asset. Furthermore, when investors set their reference level at the gross (pre-tax) return from …

Persistent link: https://www.econbiz.de/10011078513

Prospect theory and tax evasion: a reconsideration of the Yitzhaki puzzle

Piolatto, Amedeo; Rablen, Matthew D. - Institut d'Economia de Barcelona (IEB), Facultat … - 2014

. Prospect theory fails to reverse the puzzle for various classes of endogenous specification of the reference level. These … classes include, as special cases, the most common specifications in the literature. New specifications of the reference level …

Persistent link: https://www.econbiz.de/10010752417

Prospect Theory and Tax Evasion: A Reconsideration of the Yitzhaki Puzzle

Piolatto, Amedeo; Rablen, Matthew D. - 2013

Persistent link: https://www.econbiz.de/10010328988