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New economy accounting : why are broad-based stock option plans so attractive?

Hess, Dieter E.; Lüders, Erik - 2000

in U.S. companies. This paper shows the tax implications and accounting rules for stock option plans. By comparison of … the tax and accounting rules for different compensation schemes we show that the popularity of stock options may be mainly … due to the U.S. Generally Accepted Accounting Principles (US-GAAP) which require no charge to earnings for speciffically …

Persistent link: https://www.econbiz.de/10010297702

New economy accounting : why are broad-based stock option plans so attractive?

Hess, Dieter E.; Lüders, Erik - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2000

Persistent link: https://www.econbiz.de/10005097854

Invitation messages for business surveys: A multi-armed bandit experiment

Gaul, Johannes J.; Keusch, Florian; Rostam-Afschar, Davud; … - 2025

This study investigates how elements of a survey invitation message targeted to businesses influence their participation in a self-administered web survey. We implement a full factorial experiment varying five key components of the email invitation. Unlike traditional experimental setups with...

Persistent link: https://www.econbiz.de/10015324426

Linking CGE and Microsimulation Models: A Comparison of Different Approaches

Colombo, Giulia - 2008

In the paper we describe in detail how to build linked CGE-microsimulation models (using fictitious data) following three main approaches: one in accordance with the fully integrated approach and the other two according to the layered approach – the so-called Top-Down and Top-Down/Bottom-Up...

Persistent link: https://www.econbiz.de/10010298065

Methodologische Grundlagen einer Evaluation von Wettbewerbspolitik

Hüschelrath, Kai - 2009

Im Jahre 2005 fand im Rahmen eines OECD Policy Roundtables ein intensiver Meinungsaustausch der Mitgliedsstaaten zu dem Thema 'Evaluation of the Actions and Resources of the Competition Authorities' statt. Eine wesentliche Erkenntnis der Gespräche bestand in der Feststellung, dass...

Persistent link: https://www.econbiz.de/10010299840

A methodology for the evaluation of competition policy

Hüschelrath, Kai; Leheyda, Nina - 2010

The paper develops a methodology for the evaluation of competition policy. Based on the existing literature and experiences with policy evaluations in other areas of economic activity, the three-step / nine-building-blocks methodology provides guidance for evaluation projects and also assists in...

Persistent link: https://www.econbiz.de/10010303006

The ZEW - Creditreform business survey in the business-related services sector : sampling frame, stratification, expansion and results

Kaiser, Ulrich; Kreuter, Markus; Niggemann, Hiltrud - 2000

No other area of the German economy has developed so emphatically in the past ten years as has that business-related services. Regardless of its growing overall economic importance, official statistics fail to provide economic researchers and economic policy with current data on the...

Persistent link: https://www.econbiz.de/10010297685

Differences in response patterns in a mixed mode: online/paper & pencil business survey

Kaiser, Ulrich - 2001

This paper investigates if significant differences exist between online and paper & pencil participants in a quarterly business survey in the German business?related services sector when respondents may freely choose to respond either online or by more conventional methods. It also analyzes the...

Persistent link: https://www.econbiz.de/10010297787

Individual Determinants of Social Fairness Assessments: The Case of Germany

Hennighausen, Tanja; Heinemann, Friedrich; Bischoff, Ivo - 2008

In this contribution we study the determinants of how individuals assess the social fairness of a given income distribution. We propose an analytical framework distinguishing between potential impact factors related to the following fields: first fairness preferences, second beliefs on the...

Persistent link: https://www.econbiz.de/10010298074

Choosing from the Reform Menu Card: Individual Determinants of Labour Market Policy Preferences

Hennighausen, Tanja; Bischoff, Ivo; Heinemann, Friedrich - 2009

This contribution empirically explores the drivers of labour market reform acceptance for the individual level in Germany. For that purpose we make use of the representative German General Social Survey (ALLBUS). This survey offers data to which extent individuals support benefit cuts, longer...

Persistent link: https://www.econbiz.de/10010298722