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GDP and the value of family caretaking: How much does Europe care?

Giannelli, Gianna Claudia; Mangiavacchi, Lucia; … - 2010

This study estimates the size and value of unpaid family caretaking activities at a European level. While at a country level several studies are available, a comprehensive evaluation for Europe as a whole was missing so far, mainly due to data limitations. This paper fills this gap using a...

Persistent link: https://www.econbiz.de/10010274019

Time-bound opportunity costs of informal care: Consequences for access to professional care, caregiver support, and labour supply estimates

Hassink, Wolter; van den Berg, Bernard - 2011

Patterns of informal care are documented throughout the day with Dutch time use diary data. The diary data enable us to identify a, so far overlooked, source of opportunity costs of informal care, i.e. the necessity to perform particular tasks of informal care at specific moments of the day....

Persistent link: https://www.econbiz.de/10010274611

It's the opportunity cost, stupid!: How self-employment responds to financial incentives of return, risk and skew

Berkhout, Peter; Hartog, Joop; van Praag, Mirjam - 2011

There is no robust empirical support for the effect of financial incentives on the decision to work in self-employment rather than as a wage earner. In the literature, this is seen as a puzzle. We offer a focus on the opportunity cost, i.e. the wages given up as an employee. Information on...

Persistent link: https://www.econbiz.de/10010282326

Trade-offs between justices, economics, and efficiency

Baumgärtner, Stefan; Glotzbach, Stefanie; Hoberg, Nikolai - 2011

We argue that economics - as the scientific method of analyzing trade-offs - can be helpful (and may even be indispensable) for assessing the trade-off between intergenerational and intragenerational justice. Economic analysis can delineate the opportunity set of politics with respect to the two...

Persistent link: https://www.econbiz.de/10010286575

On the opportunity cost of nontradable stock options

Moretto, Michele; Rossini, Gianpaolo - 2001

Firms grant to their employees non-tradable stock options as an incentive device. Is the opportunity cost of issuing these options equal to the amount the company would receive if it sold the same options to outside investors? No, it is not, since the options granted to employees are non...

Persistent link: https://www.econbiz.de/10011608858

Who do you trust while bubbles grow and blow? A comparative analysis of the explanatory power of accounting and patent information for the market values of German firms

Reitzig, Markus; Ramb, Fred - 2004

We present a theoretical and empirical analysis of the fitness of national German (German Commercial Code - Handelsgesetzbuch (HGB)) and international (IAS and US-GAAP) accounting information, as well as European patent data to explain the market values of German manufacturing firms. For the...

Persistent link: https://www.econbiz.de/10010295644

Market Concentration, Market Dynamism and Business Survival

Burke, Andrew; Görg, Holger; Hanley, Aoife - 2006

The paper uses a unique dataset comprising the population of new ventures that enter the UK market in 1998. We argue that we would expect the effect of market concentration on firm survival to be different according to whether an industry is static (low entry and exit) or dynamic. In our...

Persistent link: https://www.econbiz.de/10011279543

Internationale Rechnungslegungsnormen und Neue Institutionenökonomik

Wüstemann, Jens - 1999

eine komparative Rechnungslegungstheorie. Eine Besinnung auf die ökonomische Theorie ist – auch ausgelöst durch die … Prägung durch die ökonomische Theorie – und nicht vornehmlich durch die Anwender – erhielt.3 Es ist das Ziel des Aufsatzes …, einen Beitrag zu einer institutionenökonomischen Theorie der Rechnungslegung zum Zweck der Bestimmung von …

Persistent link: https://www.econbiz.de/10010316236

Duopolistic competition, taxes, and the arm's-length principle

Korn, Evelyn; Lengsfeld, Stephan - 2007

Numerous (high-tax) countries presume that multinational firms use their transferpricing policies to shift profits into countries with lower tax rates. To avoid the corresponding loss in tax revenues, tax authorities develop constantly tightening rules to curb transfer-price distortions....

Persistent link: https://www.econbiz.de/10010275037

Transfer Pricing Based on Actual versus Standard Costs

Lengsfeld, Stephan; Schiller, Ulf - 2003

The use of information plays an important role in the choice of transfer prices (TP). We discuss the information provision of two centralized mechanisms, namely, actual-cost and standard-cost based TP. Actual cost based TP use all available cost information whereas standard cost based TP only...

Persistent link: https://www.econbiz.de/10010296326