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Auslegungsprinzipien für die Lückenschließung und die Auslegung unbestimmter Rechtsbegriffe -- Kapitalabgrenzungsgrundsätze und Bilanzierung eigener Anteile -- Bilanzierung von Derivaten auf eigene Anteile, u.a. geschriebene Verkaufsoptionen auf Anteile nicht beherrschender Gesellschafter...
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This paper assesses the possible dynamic effects of occupational entry regulations (OER) on productivity. It combines …
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One commonly held view about the difference between continental European countries and other OECD countries, especially the United States, is that the heavy regulation of Europe reduces its growth. Using newly assembled data on regulation in several sectors of many OECD countries, we provide...
Persistent link: https://www.econbiz.de/10012444698
This paper presents a database on indicators of product market regulations and employment protection legislation for … of the strictness of regulations. The summary indicators are obtained by means of factor analysis, in which each … focuses exclusively on the relative friendliness of regulations to market mechanisms: there is no attempt to assess the …
Persistent link: https://www.econbiz.de/10012445304