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Hintergrund der Untersuchung ist die zunehmende Bedeutung von Humankapital als wettbewerbsentscheidendem Produktionsfaktor in modernen humankapitalintensiven Unternehmungen. Es stellt sich die Frage nach den Auswirkungen der Bedeutungszunahme und der Regelung des „Primärhumankapitals“, also...
Persistent link: https://www.econbiz.de/10009467060
Neo-classical microeconomic theory has been suggested to offer (1) an appropriate analytical tool for construction … in general makes the task of estimating costs and prices difficult in practice. Therefore, although neoclassical … microeconomic theory provides a useful means of analysis, it offers little for the practice of pricing, which is much more closely …
Persistent link: https://www.econbiz.de/10009483258
theory suggest that they work against efficiency when membership grows too diffuse. To address this issue, this study uses a … model that takes into account existing theory on constrained-optimization in credit unions and theory on the adverse effects …
Persistent link: https://www.econbiz.de/10009429048
. The result of greater sensitivity of investments to excess cash support agency costs rather than financing constraint …
Persistent link: https://www.econbiz.de/10009431815
The main goal of this dissertation was to obtain an understanding as to the true economic nature of employee share options and the problems surrounding the accounting thereof.The main conclusion of this study is that employee share options should be expensed in the income statement as and when...
Persistent link: https://www.econbiz.de/10009457849
The first chapter of this dissertation examines the returns to frequent acquirers fromemerging markets and analyzes the cross-country variations in cumulative abnormal returns.The sample consists of 5,147 transactions carried out by firms from 17 common and civil-lawcountries during the period...
Persistent link: https://www.econbiz.de/10009468620
Kiekvienos įmonės savininkas yra suinteresuotas kuo didesniu savo turto augimu, o jei įmonės vadovas yra ne savininkas, o samdytas direktorius profesionalas, tuomet savininkui natūraliai kyla klausimas, ar jis pakankamai gerai valdo įmonę ir maksimaliai didina jos vertę. Tam, kad...
Persistent link: https://www.econbiz.de/10009478387
may substitute for some substantive external auditing processes and lower monitoring costs. …
Persistent link: https://www.econbiz.de/10009483463
This paper aims at assessing the relationship between ownership structure, performance and investmentactivity. In particular it studies how behavioural differences between farms related to ownership structureinfluence farms' investment activity and thus their further development potential...
Persistent link: https://www.econbiz.de/10009445141
The first chapter of this dissertation examines the returns to frequent acquirers from emerging markets and analyzes the cross-country variations in cumulative abnormal returns. The sample consists of 5,147 transactions carried out by firms from 17 common and civil-law countries during the...
Persistent link: https://www.econbiz.de/10009451096