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Die steuerliche Behandlung der Gewährung von Aktienoptionen an Arbeitnehmer bei grenzüberschreitenden Sachverhalten : dargestellt anhand der Länder Deutschland, Schweiz, Österreich...

Walter, Michaela - 2006

unterschiedlichen Rechtslagen zur Besteuerung von Aktienoptionen beim Begünstigten in den betrachteten Ländern (Deutschland, Schweiz … tatsächlichen Optionsausübung grundsätzlich vergleichsweise günstiger als in Deutschland. Die differierenden steuerlichen Regelungen … Germany, Switzerland, Austria and Belgium. Because of the different fiscal treatment in these countries it is possible that …

Persistent link: https://www.econbiz.de/10009433685

An Inconsistency in SEC Disclosure Requirements? The Case of the "Insignificant" Private Target

Rodrigues, Usha; Stegemoller, Mike - 2007

Although the SEC's main charge is to ensure the disclosure of material information, it has not always consistently defined materiality. We show that acquisitions of privately-held targets classified as “insignificant” by the SEC appreciably affect market prices, and therefore are material by...

Persistent link: https://www.econbiz.de/10009459266

Understanding Price-Based Antidilution Protection: Five Principles to Apply When Negotiating a Down-Round Financing

Bartlett, Robert P. - 2003

As most venture capital investors are aware, the economic downturn of the past two years—and the concomitant decrease in private company valuations—has created an opportunity for significant returns on new venture investments seldom seen since the early 1990s. Yet while the investment...

Persistent link: https://www.econbiz.de/10009459267

Accounting for Greed: Unraveling the "Rogue Trader" Mystery

Krawiec, Kimberly D. - 2000

In this article, I analyze the motivations underlying the actions of "rogue traders" - market professionals who engage in unauthorized purchases or sales of securities, commodities or derivatives, often for a financial institution's proprietary trading account - and the motivations of the...

Persistent link: https://www.econbiz.de/10009471570

Innovation after the Revolution: Foreign Sovereign Bond Contracts Since 2003

Gulati, Mitu; Gelpern, Anna - 2009

For over a decade, contracts literature has focused on standardization. Scholars asked how terms become standard, and why they change so rarely. This line of inquiry painted a world where a standard term persists until it is dislodged by another standard term, perhaps after a brief window of...

Persistent link: https://www.econbiz.de/10009471577

More Than Just New Financial Bingo: A Risk-based Approach to Understanding Derivatives

Krawiec, Kimberly D. - 1997

The large losses suffered by investors in financial derivatives during recent years have prompted a wave of litigation, as well as proposals from Congress and regulatory agencies for increased monitoring of derivatives markets. Many, including some members of Congress and even "industry...

Persistent link: https://www.econbiz.de/10009471588

Political Risk and Sovereign Debt Contracts

Gulati, Mitu; Choi, Stephen J.; Posner, Eric A. - 2011

Default on sovereign debt is a form of political risk. Issuers and creditors have responded to this risk both by strengthening the terms in sovereign debt contracts that enable creditors to enforce their debts judicially and by creating terms that enable sovereigns to restructure their debts....

Persistent link: https://www.econbiz.de/10009471592

Wie gut eignet sich die Versicherungssteuer als Staatseinnahmenquelle?

Ernst, Alexander Michael - 1998

Die Arbeit liefert eine ökonomische Analyse zur Effizienzbeurteilung der Versicherungssteuer, wie sie in Deutschland … is in usein Germany and the most European Union (EU) member states. Beside a short glance on the importance of the …

Persistent link: https://www.econbiz.de/10009471906

Theoretische und empirische Analysen zum Geldangebot in der Bundesrepublik Deutschland

Gräbel, Torsten - 2001

Persistent link: https://www.econbiz.de/10009449698

Crime-money, reputation and reporting

Harvey, Jackie; Lau, Siu Fung - 2009

The emphasis of government legislation on money laundering has beenbased on the assumption that reporting institutions are able to spot deviant customerbehaviour and that implicitly such behaviour is criminal. This paper looks at thedrivers for reporting of suspicious or unusual activity, in...

Persistent link: https://www.econbiz.de/10009465329