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Unternehmensbewertung nach HFA 2/1983: Ausländische Einkünfte, steuerliches Anrechnungsverfahren, Ausschüttungspolitik
Popp, Matthias - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2011
Bei einer Unternehmensbewertung nach IDW müssen grundsätzlich persönliche Einkommensteuern berücksichtigt werden. Nach … dem früheren Anrechnungsverfahren (bis 2000) führten ausländische Einkünfte auf Ebene der Kapitalgesellschaft häufig zu … value. Until 2000 Germany had a Corporation Tax Imputation System. Foreign income often was tax-exempt on a corporate level …
Persistent link: https://www.econbiz.de/10009228787
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Internationale Rechnungslegungsnormen und Neue Institutionenökonomik
Wüstemann, Jens - 1999
under Geman accounting legislation (de lege lata) and in an international context. The following implications are discussed … regimes in an international accounting environment. (iii) It is shown that – in the „new paradigm“ of complementarities …
Persistent link: https://www.econbiz.de/10010316236
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Corporate Governance Reforms Around the World and Cross-Border Acquisitions
Kim, E. Han - 2013
This paper provides comprehensive, detailed documentation of major corporate governance reforms (CGRs) undertaken by 26 advanced and emerging economies. Have these reforms impacted corporate investment decisions by altering investor protection (IP)? To answer this question, we estimate the CGRs'...
Persistent link: https://www.econbiz.de/10013082009
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Do Cross-Border Mergers and Acquisitions Import More Aggressive Insider Trading?
Guo, Lixiong - 2019
Foreign acquirers own private information about domestic targets in cross-border M&As. Has this led to more aggressive insider trading by foreign insiders on domestic markets due to barriers to cross-border law enforcement? Using a sample of 10,600 M&As around the world between 1990 and 2017, we...
Persistent link: https://www.econbiz.de/10012897503
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Globalization and Insider Trading : Evidence from Cross-Border Mergers and Acquisitions
Guo, Lixiong - 2018
We study how globalization has changed the source and aggressiveness of inside trading around the world and identify its determinants. Using a sample of acquisitions of firms in 52 countries announced between 1991 and 2014, we find systematically higher likelihood of insider trading in target...
Persistent link: https://www.econbiz.de/10012936748
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The introduction of the exemption system for foreign profits and its effects on international acquisitions : the UK and Japan regaining international tax competitiveness
Hohler, Katrin - In: Journal of applied accounting research 14 (2013) 3, pp. 224-247
Persistent link: https://www.econbiz.de/10010227180
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Globalization of the corporate income tax : the role of allocation
Mintz, Jack M. - In: FinanzArchiv : European journal of public finance 56 (1999) 3/4, pp. 389-423
Persistent link: https://www.econbiz.de/10001537580
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Perspektiven der internationalen Unternehmensbesteuerung
Homburg, Stefan - 2000
Persistent link: https://www.econbiz.de/10001487105
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Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards
Bozkurt, Orhan; İslamoğlu, Mehmet; Öz, Yaşar - In: Journal of Economics, Finance and Administrative Science 18 (2013) 34, pp. 16-23
professionals interested in accounting and auditing about application and development of international financial reporting standards …
Persistent link: https://www.econbiz.de/10010991566