Showing 1 - 10 of 750
Most of the existing empirical literature on the relationship of firm value and knowledge capital is based on the stock market valuation of companies. However, the assets of many firms are not publicly traded, and hence the calculation of market value is limited to a subsample of firms. We...
Persistent link: https://www.econbiz.de/10010297699
This paper analyzes the impact of blockownership dispersion on firm value. Blockholdings by multiple blockholders is a widespread phenomenon in the U.S. market. It is not clear, however, whether dispersion among blockholder is preferable to having a more concentrated ownership structure. To test...
Persistent link: https://www.econbiz.de/10010303754
This paper analyzes the impact of blockownership dispersion on firm value. Blockholdings by multiple blockholders is a widespread phenomenon in the U.S. market. It is not clear, however, whether dispersion among blockholder is preferable to having a more concentrated ownership structure. To test...
Persistent link: https://www.econbiz.de/10010325997
Demsetz and Lehn (1985), Morck, Shleifer, and Vishny (1988), and McConnell and Servaes (1990) report different empirical findings regarding ownership structure and corporate profitability. In this paper, we re-estimate the relation between management ownership and firm's value after controlling...
Persistent link: https://www.econbiz.de/10010332313
This paper studies the value of firms and their hiring and firing decisions in an environment where the productivity of the workers depends on how well they match with their co-workers and the firm acts as a coordinating device. Match quality derives from a production technology whereby workers...
Persistent link: https://www.econbiz.de/10010283961
Persistent link: https://www.econbiz.de/10011695812
Unternehmen (KMU) präsentiert. Die Umstellung der Unternehmensdefinition führt zu Qualitätsverbesserungen der KMU-Statistik, weil … unechte KMU nun zu großen Unternehmen zusammengefasst werden. Abschließend werden Auswirkungen des Wechsels der …As of reference year 2018, the new EU enterprise concept was introduced in structural business statistics, which led to …
Persistent link: https://www.econbiz.de/10012392755
Die Unternehmensdemografie betrachtet das Gründungs- und Schließungsgeschehen von Unternehmen sowie deren Bestand am … Einheit Unternehmen: Wurden bislang Rechtliche Einheiten als Unternehmen betrachtet, ist jetzt das Unternehmen nach EU … reporting year, business demography will change to the EU-definition of the enterprise. The following article deals with the …
Persistent link: https://www.econbiz.de/10012505573
Die Methode Profiling von Unternehmen analysiert die rechtliche, organisatorische und rechnungslegende Struktur von … Unternehmensgruppen, um die für die Wirtschaftsstatistik relevanten Unternehmen korrekt abzugrenzen. Profiling von Unternehmen wurde in …The profiling of enterprises method analyses the legal, organisational and accounting structure of enterprise groups in …
Persistent link: https://www.econbiz.de/10012656336
I compare two approaches from the recent literature on how to account for tax planning and its uncertainty in a valuation framework [the separate view of Drake et al. (J Account Audit Financ 34(1):151–176, 2019) vs. the composite view of Jacob and Schütt (Eur Account Rev 29(3):409–435,...
Persistent link: https://www.econbiz.de/10015193613