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Prognoseeignung des Prognoseberichts? Eine empirisch gestützte Diskussion vor dem Hintergrund aktueller Änderungen im DRS 15 und der geplanten Umsetzung des ED Management Commentary

Henselmann, Klaus; Klein, Martin; Raschdorf, Florian - 2010

In today's uncertain financial climate it is particularly important for entities to explain their financial performance relative to their expectations. Therefore, the paper analyzes the quality and quantity of management reporting in Germany's publicly traded MDAX and SDAX companies using a...

Persistent link: https://www.econbiz.de/10010300005

Socially useless? The crucial contribution of finance to economic life

Booth, Philip; Zuluaga, Diego - 2018

Animosity towards the business of finance is ancient and persistent. As finance creates intangible value, its contribution is invisible to many observers, but the proposed remedy - increased statutory regulation - may heighten, rather than mitigate the exposure of taxpayers and households to...

Persistent link: https://www.econbiz.de/10015334150

Empirische Analyse des Offenlegungszeitpunkts von Jahresabschlüssen nach dem EHUG

Henselmann, Klaus; Kaya, Devrimi - 2008

Timing of Disclosure for Financial Statements in Germany after the 2007 EHUG Act: The paper analyses the timing of disclosing financial statements for small and medium enterprises (SME) in Germany in 2007 and 2008. Comparisons of different regional areas and different company sizes are made and...

Persistent link: https://www.econbiz.de/10010297270

Privatisation, political risk and stock market development in emerging economies

Perotti, Enrico C.; van Oijen, Pieter - 1999

This paper investigates whether privatisation in emerging economies has a significant indirect effect on local stock market development through the resolution of political risk. We argue that a sustained privatisation programme represents a major political test which gradually resolves...

Persistent link: https://www.econbiz.de/10011608502

La gobernanza portuaria en México: ¿hacia un análisis exploratorio (1990-2012)?

Ojeda Cárdenas, Juan N. - In: Atlantic Review of Economics 1 (2014)

This article from the perspective of port governance, develops the performance of port privatization in México …

Persistent link: https://www.econbiz.de/10011536968

Die Privatisierung der Bahn: »Volksaktie« oder »normaler« Börsengang?

Ehlers, Dirk; Wiesheu, Otto; Aberle, Gerd; Friedrich, … - In: ifo Schnelldienst 60 (2007) 22, pp. 3-22

sich die maßgeblichen politischen Kräfte einig. Über die Art und Weise der Privatisierung besteht aber keine Einigkeit … die Bahnreform, »die 1994 mit einem entschlossenen Ja zu Wettbewerb und Privatisierung umgesetzt wurde und in deren Folge …

Persistent link: https://www.econbiz.de/10011692704

A Takeover Case from Turkey's Privatization Affords of the State Owned Enterprises: Two-Step Leveraged Buyout Transaction

Pekdemir, Recep; Suer, Ayca Zeynep; Ercan, Melis - In: Journal of Accounting and Management Information … 12 (2013) 3, pp. 440-454

majority shares of the Petrol Ofisi (The PO) that has been the leading oil distribution company. The PO privatization project … privatization process, 7 % of the shares of the PO were publicly held in the Istanbul Stock Exchange (ISE). In the first step, a … privatization or a common merging transaction. …

Persistent link: https://www.econbiz.de/10015196082

The motives for issuing exchangeable bonds in the privatization of state-owned enterprises

Kaźmierczak, Damian - In: Comparative Economic Research. Central and Eastern Europe 26 (2023) 2, pp. 33-49

investigates the role of hybrid debt in the privatization of state-owned enterprises (SOEs) via government-controlled investment … in Europe and Asia. Moreover, in some cases, the privatization of SOEs by means of exchangeables can prove to be a more … shareholders. Third, the entire privatization process tends to be more flexible for issuers in that they can perceive exchangeables …

Persistent link: https://www.econbiz.de/10014516373

Governing the governors: A clinical study of central banks

Frisell, Lars; Roszbach, Kasper; Spagnolo, Giancarlo - 2008

Recent research on central bank governance has focused mainly on their monetary policy task. As the sub-prime loan market turmoil reminded us - central banks play a crucial role in financial markets not only in setting monetary policy, but also in ensuring their soundness and stability. In this...

Persistent link: https://www.econbiz.de/10010320771

Foreign Direct Investments in the German Stock Market from China and the Gulf States

Achleitner, Ann-Kristin; Bazhutov, Dmitry; Betzer, André; … - In: Credit and Capital Markets – Kredit und Kapital 54 (2021) 4, pp. 563-587

We document empirical evidence that the investment patterns of the two most relevant investor groups from regions with hierarchical structures in the German stock market, namely China (including Hong Kong) and the Gulf Cooperation Council, differ substantially. Chinese investors buy large shares...

Persistent link: https://www.econbiz.de/10014522918