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A comparison of corporate governance and tax avoidance of UK and Japanese firms

Salhi, Bassem; Jabr, Jabr Al; Jarboui, Anis - In: Comparative economic research : Central and Eastern Europe 23 (2020) 3, pp. 111-132

The present study was designed to determine the relationship between corporate governance and tax avoidance in an international setting. Financial and governance data sourced from the Datastream database for a sample of Japanese and UK firms between 2012 and 2017 are used. First, we examine the...

Persistent link: https://www.econbiz.de/10012419206

Regulatory actions against corporate irregularities in India : analyzing the stock market impact

Jain, Prateek - In: Cogent economics & finance 10 (2022) 1, pp. 1-11

In this article, I use a unique dataset consisting of listed Indian firms that have been indicted for economic malpractice/default or have been non-compliant with laws/ regulations/ guidelines to estimate the stock price impact of regulatory actions against corporate irregularities. The sample...

Persistent link: https://www.econbiz.de/10014500262

Die Alterssicherung von Beamten und ihre Reformen im Rechtsvergleich

Becker, Ulrich (ed.); Köhler, Peter A. (ed.); … - 2010 - 1. Auflage

Alterssicherung von Beamten in Deutschland, Frankreich, Italien, Dänemark, Norwegen, Schweden, Rußland, der Schweiz, Slowenien … europäischen Ländern im Vordergrund. Ausgehend von den in Deutschland über die letzten Jahrzehnte gesammelten Erfahrungen, wird die …

Persistent link: https://www.econbiz.de/10015207579

Umverteilungseffekte in Europa : eine Analyse für ausgewählte Länder

Hölsch, Katja - 2006

dieser Umverteilungseffekte in Deutschland, Finnland, Frankreich, Italien und im Vereinigten Königreich mit Daten der …

Persistent link: https://www.econbiz.de/10011927432

Kapitalschutz der Aktiengesellschaft : eine rechtsvergleichende und ökonomische Analyse deutscher und US-amerikanischer Kapitalschutzsysteme

Richard, Marc - 2007

Das in der EU für Aktiengesellschaften kodifizierte Kapitalschutzsystem ist unter Rechtfertigungsdruck geraten und steht vor tiefgreifenden Veränderungen. Es sieht bisher neben der Aufbringung eines Mindestkapitals vielfältige Kapitalaufbringungs- und Kapitalerhaltungsregeln vor, die auf vom...

Persistent link: https://www.econbiz.de/10011929186

International determinants of comprehensive income reporting by groups : an analytical and comparative study of Poland and Germany

Kwaśny, Jakub; Sajnóg, Artur - In: Comparative economic research : Central and Eastern Europe 25 (2022) 2, pp. 163-185

The mainstream theoretical and empirical research presented in the study is a comparative analysis of comprehensive income reporting by groups listed in the Polish and German capital markets. The theoretical part of the article is dedicated to a scientific discussion on the determinants of the...

Persistent link: https://www.econbiz.de/10013334995

Are African stock markets efficient? : a comparative analysis between six African markets, the UK, Japan and the USA in the period of the pandemic

Dias, Rui; Pereira, João M.; Carvalho, Luísa Cagica - In: Naše gospodarstvo : NG 68 (2022) 1, pp. 35-51

The aim of this study is to test and compare the efficient market hypothesis, in its weak form, on the stock markets of Botswana, Egypt, Kenya, Morocco, Nigeria, South Africa, Japan, the UK and the USA from 2 September 2019 to 2 September 2020. This study is based on the following research...

Persistent link: https://www.econbiz.de/10013184360

Causes of country-specific effect related to the value relevance of cash flows and earnings : evidence from France, Germany, Italy and Spain

González Sánchez, Mariano; Ibáñez Jiménez, Eva M.; … - In: Cogent business & management 9 (2022) 1, pp. 1-16

(France, Germany, Italy and Spain) despite the common regulatory framework, and also to study the causes that explain this …

Persistent link: https://www.econbiz.de/10014436682

Gender diversity in the boardroom and corporate cash holdings : the moderating effect of investor protection

Wan Adibah Wan Ismail; Khairul Anuar Kamarudin; Gupta, … - In: Risks : open access journal 10 (2022) 3, pp. 1-18

This paper investigates whether gender diversity in the boardroom is associated with corporate cash holdings and whether investor protection moderates the effect of corporate board gender diversity on corporate cash holdings. Using 20,750 firm-year observations from 33 countries, our analyses...

Persistent link: https://www.econbiz.de/10013161516

Business implications and theoretical integration of the Markets in Crypto-Assets (MiCA) Regulation

Mkrtchyan, Gayane; Treiblmaier, Horst - In: FinTech 4 (2025) 2, pp. 1-19

The Markets in Crypto-Assets Regulation (MiCA) is a comprehensive European Union regulatory framework aimed at harmonizing the crypto-asset market. The existing literature has mainly examined MiCA from a legal perspective, while empirical assessments of industry perspectives remain scarce. In...

Persistent link: https://www.econbiz.de/10015432719