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Setting a Fox to Keep the Geese: Does the comply-or-explain principle work?
Andres, Christian; Theissen, Erik - Institut für Finanzmarktforschung, Wirtschafts- und … - 2008
The German Corporate Governance Code works according to the comply-or-explain principle. One of its recommendations was … consistent with standard corporate governance arguments. Due to the fact that the number of firms complying with the disclosure …
Persistent link: https://www.econbiz.de/10008683749
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Setting a Fox to Keep the Geese: Does the comply-or-explain principle work?
Andres, Christian; Theissen, Erik - 2008
The German Corporate Governance Code works according to the comply-or-explain principle. One of its recommendations was … consistent with standard corporate governance arguments. Due to the fact that the number of firms complying with the disclosure …
Persistent link: https://www.econbiz.de/10010302533
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Dividend Policy, Corporate Control and the Tax Status of the Controlling Shareholder
Andres, Christian; Betzer, André; Goergen, Marc - Universitätsbibliothek Wuppertal, University Library - 2012
This paper studies the impact of the concentration of control, the type of controlling shareholder and the dividend tax preference of the controlling shareholder on dividend policy for a panel of 220 German firms over 1984-2005. While the concentration of control does not have an effect on the...
Persistent link: https://www.econbiz.de/10010672202
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Dividend policy, corporate control and the tax status of the controlling shareholder
Andres, Christian; Betzer, André; Goergen, Marc - 2012
This paper studies the impact of the concentration of control, the type of controlling shareholder and the dividend tax preference of the controlling shareholder on dividend policy for a panel of 220 German firms over 1984-2005. While the concentration of control does not have an effect on the...
Persistent link: https://www.econbiz.de/10010291127
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Dividend policy, corporate control and tax clienteles : the case of Germany
Andres, Christian; Betzer, André; Goergen, Marc - 2011
. -- Dividend Policy ; Payout Policy ; Lintner Dividend Model ; Tax Clientele Effects ; Corporate Governance …
Persistent link: https://www.econbiz.de/10009248245
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Setting a Fox to Keep the Geese : does the comply-or-explain principle work?
Andres, Christian (contributor); Theissen, Erik (contributor) - 2008
The German Corporate Governance Code works according to the comply-or-explain principle. One of its recommendations was … consistent with standard corporate governance arguments. Due to the fact that the number of firms complying with the disclosure … effectiveness of the comply-or-explain regulation. -- Executive compensation ; corporate governance ; self regulation …
Persistent link: https://www.econbiz.de/10003761274
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Dividend policy, corporate control and the tax status of the controlling shareholder
Andres, Christian; Betzer, André; Goergen, Marc - 2012
. -- Dividend policy ; payout policy ; Lintner dividend model ; tax clientele effects ; corporate governance …
Persistent link: https://www.econbiz.de/10009616339
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Dividend Policy, Corporate Control and the Tax Status of the Controlling Shareholder
Andres, Christian - 2018
This paper studies the impact of the concentration of control, the type of controlling shareholder and the dividend tax preference of the controlling shareholder on dividend policy for a panel of 220 German firms over 1984-2005. In line with the agency model, we find a negative relation between...
Persistent link: https://www.econbiz.de/10012940328