Similar Search Results

The enterprise zone concept in America

Lloyd, M. G. - 1985

Persistent link: https://www.econbiz.de/10003528139

An empirical estimate of imperfect loss offsetting and effective tax rates

Mintz, Jack M. - 1985

Persistent link: https://www.econbiz.de/10003528877

Wettbewerb der Steuersysteme in Europa : eine vergleichende Analyse am Beispiel der Region Oberrheingraben unter Einbeziehung aktueller Reformvorschläge

Eckerle, Tobias H. - 1997

Oberrheingraben und die dahinter stehenden Steuersysteme Deutschlands, Frankreichs und der Schweiz zu untersuchen und zu überprüfen … Schweiz durchweg am geringsten ist. Betrachtet man die Steuerbelastung auf Unternehmensebene, so werden deutsche … der Region überall weitgehend das gleiche Niveau aufweist. Dagegen können in Frankreich und der Schweiz je nach Gemeinde …

Persistent link: https://www.econbiz.de/10013428117

Firm specific human capital: a shared investment or optimal entrapment?

Donaldson, David; Eaton, Buford Curtis - 1974

Persistent link: https://www.econbiz.de/10003529385

Bank stress testing under different balance sheet assumptions

Busch, Ramona; Drescher, Christian; Memmel, Christoph - 2017

Using unique supervisory survey data on the impact of a hypothetical interest rate shock on German banks, we analyse price and quantity effects on banks' net interest margin components under different balance sheet assumptions. In the first year, the cross-sectional variation of banks' simulated...

Persistent link: https://www.econbiz.de/10011632218

Accounting for stock-based compensation : an extended clean surplus relation

Hess, Dieter - 2001

Residual income valuation is based on the assumption that the clean surplus relation holds. As pointed out by Ohlson (2000), among others, the standard clean surplus relation is frequently violated. Moreover, standard residual income valuation models rest on the implicit assumption that future...

Persistent link: https://www.econbiz.de/10013428422

Carbon emission statements : balance sheets and flow statements

Reichelstein, Stefan - 2023

Current corporate disclosures regarding carbon emissions lack generally accepted accounting rules. The carbon accrual accounting system described here takes the rules of historical cost accounting for operating assets as a template for generating Carbon Emissions (CE) balance sheets and flow...

Persistent link: https://www.econbiz.de/10014472295

Balance sheet smoothing

Witter, Tobias; Sellhorn, Thorsten; Müller, Jens; … - 2022 - This version: 29 November 2022

We investigate how managers smooth volatility in balance sheets, using the pension accounting change IAS 19R as a shock to balance sheet volatility. This shock increases pension plans' funding transparency, which is the source of volatility, without targeting actual plan funding. We find that...

Persistent link: https://www.econbiz.de/10014088356

Trade liberalization and industrial organization : some estimates for Canada

Cox, David - 1983

Persistent link: https://www.econbiz.de/10000424027

Trade, tariffs, product diversity, and length of production run in Canadian manufacturing industries : 1970-1979

Baldwin, John Russel - 1983

Persistent link: https://www.econbiz.de/10000626462