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Year of publication
Subject
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Rechtsform 740 Legal form of organization 640 Deutschland 257 Germany 217 USA 82 United States 80 Gesellschaftsrecht 64 Corporate taxation 61 Unternehmensbesteuerung 61 Corporate Governance 58 Corporate governance 58 Corporate law 57 Eigentümerstruktur 56 Ownership structure 56 Firm performance 54 Unternehmenserfolg 54 Theorie 50 Theory 49 Steuerrecht 48 EU countries 40 EU-Staaten 40 Unternehmen 39 Unternehmensgründung 39 Unternehmensform 37 Business start-up 35 Großbritannien 32 KMU 31 SME 31 United Kingdom 30 Choice of organizational form 29 Rechtsformwahl 29 Genossenschaft 28 Familienunternehmen 27 Family business 27 Öffentliches Unternehmen 27 Cooperative 26 Vergleich 26 Aktiengesellschaft 25 Comparison 25 Corporate finance 25
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Online availability
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Free 104 Undetermined 41
Type of publication
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Book / Working Paper 435 Article 302 Journal 8
Type of publication (narrower categories)
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Article in journal 171 Aufsatz in Zeitschrift 171 Aufsatz im Buch 133 Book section 133 Graue Literatur 124 Non-commercial literature 124 Hochschulschrift 87 Working Paper 73 Arbeitspapier 72 Thesis 52 Collection of articles of several authors 24 Sammelwerk 24 Bibliografie enthalten 22 Bibliography included 22 Dissertation u.a. Prüfungsschriften 15 Lehrbuch 15 Textbook 13 Aufsatzsammlung 11 Amtsdruckschrift 9 Government document 9 Case study 7 Fallstudie 7 Guidebook 7 Handbook 7 Handbuch 7 Ratgeber 7 Gesetz 6 Konferenzschrift 6 Law 6 Statistik 6 Reprint 5 Collection of articles written by one author 4 Conference proceedings 4 Einführung 4 Sammlung 4 Conference paper 3 Konferenzbeitrag 3 Statistics 3 Advisory report 2 Glossar enthalten 2
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Language
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German 346 English 303 Italian 18 Polish 16 Russian 15 French 11 Undetermined 11 Romanian 6 Spanish 5 Hungarian 4 Swedish 4 Turkish 3 Norwegian 2 Afrikaans 1 Danish 1 Finnish 1 Dutch 1 Slovenian 1 Ukrainian 1
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Author
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Fan, Wei 8 Keuschnigg, Christian 8 White, Michelle J. 8 Winner, Hannes 8 Barro, Robert J. 7 Wheaton, Brian 7 Egger, Peter 6 Guinnane, Timothy 6 Lamoreaux, Naomi R. 6 Ayyagari, Meghana 5 Morikawa, Masayuki 5 Mühlenkamp, Holger 5 Sureth, Caren 5 Chen, Daphne 4 Goolsbee, Austan 4 Hampe, Johannes 4 Iwasaki, Ichirō 4 König, Rolf 4 Maksimovic, Vojislav 4 Steininger, Martin 4 Stulz, René M. 4 Aminadav, Gur 3 Belenzon, Sharon 3 Berkovitz, Tomer 3 Bolton, Patrick 3 Führer, Christian 3 Gelderblom, Oscar 3 Herrmann, Harald 3 Horwitz, Jill R. 3 Huber, Steffen 3 Jacobs, Otto H. 3 Jensen, Michael C. 3 Jin, Yanhong 3 Jonker, Joost 3 Mikami, Kazuhiko 3 Papaioannou, Elias 3 Perotti, Enrico C. 3 Poutziouris, Panikkos 3 Qi, Shi 3 Ramb, Fred 3
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Institution
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National Bureau of Economic Research 8 Deutschland <Bundesrepublik> / Statistisches Bundesamt 2 Edward Elgar Publishing 2 Erich-Schmidt-Verlag <Berlin> 2 Europäische Kommission 2 Shaker Verlag 2 Springer Fachmedien Wiesbaden 2 Stiftung Familienunternehmen 2 Allgemeines Treuunternehmen 1 American Bar Association / Section of Family Law 1 American Bar Association / Section on Family Law 1 BDO Binder Hamlyn <London> 1 Banque Nationale de Belgique 1 Books on Demand GmbH <Norderstedt> 1 Centre de Recherche sur le Droit des Affaires 1 Centrum Analizy Wartości <Warschau> 1 De Gruyter Oldenbourg 1 Deutsche Gesellschaft für Personalführung 1 Deutsche Industrie- und Handelskammer <London> 1 Deutscher Städtetag 1 Deutsches Zentrum für Altersfragen 1 Deutschland <Bundesrepublik> / Bundesminister für Ernährung, Landwirtschaft und Forsten 1 Europäische Kommission / Belmont Law Office 1 Europäischer Wirtschafts- und Sozialausschuss 1 Expertentagung "Trägerpluralität in Deutschland - Die Besondere Rolle Freigemeinnütziger Träger" <2008, Bayreuth> 1 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 1 Gesellschaft für Öffentliche Wirtschaft 1 IPRI International Performance Research Institute 1 Ifo Institut 1 Institut für Agrarentwicklung in Mittel- und Osteuropa 1 Institut für Mittelstandsforschung <Mannheim> 1 Institut für Ostrecht München 1 Instytut Ekonomiky ta Prohnozuvannja 1 International Family Enterprise Research Academy 1 Istituto Nazionale di Statistica 1 Kommunalwissenschaftliches Forschungszentrum Würzburg 1 Leibniz-Institut für Länderkunde 1 Moskovskij Gosudarstvennyj Gumanitarnyj Universitet Imeni M. A. Šolochova 1 NWB Verlag 1 Niedersachsen 1
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Published in...
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Advances in the economic analysis of participatory and labor-managed firms ; 12 12 Working paper / National Bureau of Economic Research, Inc. 12 NBER working paper series 8 NBER Working Paper 6 Steuer, Wirtschaft und Recht : SWR 6 Working paper 5 Zeitschrift für das gesamte Genossenschaftswesen : ZfgG 5 Betriebswirtschaftliche Forschung und Praxis : BFuP 4 CESifo working papers 4 Der Betrieb 4 Hohenheimer Genossenschaftsforschung 4 Münstersche Schriften zur Kooperation 4 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 4 The review of financial studies 4 Applied economics 3 CESifo Working Paper 3 Discussion paper 3 Discussion paper / Centre for Economic Policy Research 3 Discussion papers 3 Edward Elgar E-Book Archive 3 Europäische Hochschulschriften / 5 3 Finanz-Rundschau für Einkommensteuer und Körperschaftsteuer : FR 3 Lehrbuch 3 Policy research working paper 3 Springer eBook Collection 3 The journal of law & economics 3 The journal of law, economics, & organization 3 Acta Universitatis Wratislaviensis 2 Acta Universitatis Wratislaviensis / Prawo 2 Advances in the economic analysis of participatory & labor-managed firms 2 Altyn asyryň ykdysadyýeti 2 American economic journal / Macroeconomics : a journal of the American Economic Association 2 Anadolu Üniversitesi yayınları 2 Annals of public and cooperative economics 2 Arbeitsbericht / Institut für Haushalts- und Konsumökonomik, Universität Hohenheim 2 Beiträge der genossenschaftlichen Selbsthilfe zur wirtschaftlichen und sozialen Entwicklung ; Teilbd. 1 2 Betriebspolitische Schriften : Beiträge zur Unternehmenspolitik 2 Business and society review : a quarterly forum on the role of business in a free society 2 Business history review 2 Corporate forms and organizational choice in international insurance 2
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Source
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ECONIS (ZBW) 699 USB Cologne (EcoSocSci) 43 RePEc 2 EconStor 1
Showing 1 - 50 of 745
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Unternehmerische Mitbestimmung in der Societas Europaea (SE) : zur Weiterentwicklung der Verhandlungslösung
Teichmann, Christoph - Stiftung Familienunternehmen - 2022
Sind die Mitbestimmungsrechte der deutschen Belegschaft bei Umwandlung in eine SE geschützt? Oder besteht Handlungsbedarf, wie es der letzte Koalitionsvertrag angekündigt hat? Dies hat die Stiftung Familienunternehmen in einem Gutachten untersuchen lassen. Autor ist Professor Christoph...
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Personal Bankruptcy and the Level of Entrepreneurial Activity
Fan, Wei; White, Michelle J. - 2022
The U.S. personal bankruptcy system functions as a bankruptcy system for small businesses as well as consumers, because debts of non-corporate firms are personal liabilities of the firms' owners. If the firm fails, the owner has an incentive to file for bankruptcy, since both business debts and...
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Survival, Growth, and Interfirm Collaboration of Start-Up Companies in High-Technology Industries : A Case Study of Upper Bavaria
Hampe, Johannes; Steininger, Martin - 2021
Our analysis of the survival of firms leads to the important result that the hypotheses about differences between various industries in the life duration of new firms and about the importance of the region of location for the probability of survival are confirmed. Many more enterprises are...
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Does Corporate Ownership Matter? Service Provision in the Hospital Industry
Horwitz, Jill R. - 2021
Three types of firms %uF818 nonprofit, for-profit, and government %uF818 own U.S. hospitals, yet we do not know whether ownership results in the specialization of medical service provision. This study of over 30 medical services in urban, general hospitals (1988-2000) shows that ownership types...
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Central Balance Sheet Office
Banque Nationale de Belgique - Brüssel
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Mit einer bewährten Rechtsform zu mehr Risikokapital
Keuschnigg, Christian; Sardadvar, Sascha - Wirtschaftspolitisches Zentrum - 2021
Der Mangel an Risikokapital bremst Investitionen und nachhaltiges Wachstum und beeinträchtigt die Krisenrobustheit der Unternehmen und die gesamtwirtschaftliche Stabilität. Neue und flexiblere Rechtsformen für die Beteiligungsfinanzierung können die Kapitalaufbringung der...
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Stiftungsunternehmen in Deutschland : Gesetzliche Grundlagen, unternehmerische Motive, Reformvorschläge
Habersack, Mathias - Stiftung Familienunternehmen - 2021
Die Befragung unter Familienunternehmen aller Größenklassen hat ergeben: Der langfristige Erhalt des Unternehmens ist das wichtigste Motiv für die Gründung einer Stiftung. Die Studie zeigt, dass Stiftungslösungen sehr passgenau einsetzbar sind. Die Stiftung Familienunternehmen hat die...
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The Impact and Inefficiency of the Corporate Income Tax : Evidence from State Organizational Form Data
Goolsbee, Austan - 2021
By double taxing the income of corporate firms but not unincorporated firms, taxes can play an important role in a firm's choice of organizational form. The sensitivity of the organizational form decision to tax rates can also be used to approximate the efficiency cost of the corporate income...
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Output Distortions and the Choice of Legal Form of Organization
Bilicka, Katarzyna Anna; Raei, Sepideh - 2020
We study the distortions to aggregate output created by the differential tax treatment of corporations and pass through entities. We develop an industry equilibrium model in which the legal form of organization is an endogenous choice for firms facing trade off between tax treatment of business...
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Rechtsformen landwirtschaftlicher Unternehmen
Wesche, Rüdiger; Wolff, Esther-Maria - 2020 - 4. Auflage
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Creating a new legal form: the GmbH
Guinnane, Timothy - 2020
The most common business enterprise form in Germany today is the Gesellschaft mit beschränkter Haftung (GmbH). The GmbH offers entrepreneurs the partnership's flexibility combined with limited liability, capital lock-in, and other traits associated with corporations. Earlier enterprise forms...
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Creating a New Legal Form : The GmbH
Guinnane, Timothy W. - 2020
The most common business enterprise form in Germany today is the Gesellschaft mit beschränkter Haftung (GmbH). The GmbH offers entrepreneurs the partnership's flexibility combined with limited liability, capital lock-in, and other traits associated with corporations. Earlier enterprise forms...
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Output distortions and the choice of legal form of organization
Bilicka, Katarzyna; Raei, Sepideh - 2020
We study the distortions to aggregate output created by the differential tax treatment of corporations and pass through entities. We develop an industry equilibrium model in which the legal form of organization is an endogenous choice for firms facing trade off between tax treatment of business...
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Are the poor better off with public or private utilities? : a survey of the academic evidence on developing economies
Bagnoli, Lisa; Sanchez, Salvador Bertomeu; Estache, Antonio - 2020
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The Unicorn Puzzle
Davydova, Daria; Fahlenbrach, Rüdiger; Sanz, Leandro; … - National Bureau of Economic Research - 2022
From 2010 to 2021, 639 US VC-funded firms achieved unicorn status. We investigate why there are so many unicorns and why controlling shareholders give investors privileges to obtain unicorn status. We show that unicorns rely more than other VC-funded firms on organizational capital as well as...
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Buchführung : Grundlagen, Gesellschaftsformen und Umsatzsteuer
Rossmanith, Jonas - 2022 - 1. Auflage
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Assetti proprietari e di governance delle imprese italiane : nuove evidenze e effetti sulla performance delle imprese
Baltrunaite, Audinga; Brodi, Elisa; Mocetti, Sauro - 2019
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Incorporation and productivity
Barro, Robert J.; Wheaton, Brian - 2019
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Taxes, incorporation, and productivity
Barro, Robert J.; Wheaton, Brian - 2019
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Proprietà e controllo delle grandi imprese : un'interpretazione del resistibile declino italiano
Pagano, Ugo - 2019
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Taxes, incorporation, and productivity
Barro, Robert J.; Wheaton, Brian - 2019
U.S. businesses can choose to be C-corporations or pass-through entities in the forms of S-corporations, partnerships (notably LLCs), and sole proprietorships. C-corporate status conveys benefits from perpetual legal identity, limited liability, potential for public trading of shares, and...
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Corporate Income Tax, Legal Form of Organization, and Employment
Chen, Daphne - 2019
A dynamic stochastic occupational choice model with heterogeneous agents is developed to evaluate the impact of a corporate income tax reduction on employment. In this framework, the key margin is the endogenous entrepreneurial choice of the legal form of organization (LFO). A reduction in the...
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Incorporation and Productivity
Barro, Robert J. - 2019
Corporate versus pass-through status trades off productivity benefits (related to perpetual identity, limited liability, public trading, and earnings retention) against tax wedges, estimated from U.S. federal taxes on corporate profits, dividends, and partnership income. In regressions,...
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Taxes, Incorporation, and Productivity
Barro, Robert J. - 2019
U.S. businesses can choose to be C-corporations or pass-through entities in the forms of S-corporations, partnerships (notably LLCs), and sole proprietorships. C-corporate status conveys benefits from perpetual legal identity, limited liability, potential for public trading of shares, and...
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Incorporation, and Productivity
Barro, Robert J. - 2019
Corporate versus pass-through status trades off benefits (perpetual identity, limited liability, public trading, earnings retention) against tax wedges, estimated from U.S. taxes on corporate profits, dividends, and partnership income. In regressions, C-corporate economic shares decline with the...
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Incorporation, and Productivity
Barro, Robert J. - 2019
Corporate versus pass-through status trades off benefits (perpetual identity, limited liability, public trading, earnings retention) against tax wedges, estimated from U.S. taxes on corporate profits, dividends, and partnership income. In regressions, C-corporate economic shares decline with the...
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La gestione delle imprese : i consigli d'amminstrazione tra regole e modelli organizzativi
Bianchi, Luigi Arturo - 2021
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Legal forms for business activity in Russia
Stolarsky, Alex - In: Russia business : analyze the economy, understand the …, (pp. 215-222). 2021
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Stiftungen und Sparkassen
Krumme, Christiane Viktoria - 2021
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Die Gemeinde als Unternehmer
Gaß, Andreas; Popp, Josef - 2021 - 3. Auflage
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Creating a new legal form : the GmbH
Guinnane, Timothy - In: Business history review 95 (2021) 1, pp. 3-32
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Hybride Stiftungsmodelle : die Allzweckstiftung als alternatives Gestaltungsmodell zur Doppelstiftung
Heuel, Markus (ed.); Ens, Mattheo D. (ed.) - 2021
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Przedsiębiorstwo w ujęciu kontraktowym
Samborski, Adam - 2021 - Stan prawny na dzień 15.04.2021 r
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Die gemeinnützige Aktiengesellschaft als Akteurin der Zivilgesellschaft : eine empirische Untersuchung
Rozwora, Iris - 2021
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The number of employees. basic statistical indicator of labour market evolution : comparative sutdx based on data form Bacau County and the central region of Moldova
Ciomartan, Lacramioara - In: Studies and scientific researches / Economics edition / … 28 (2018), pp. 39-47
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Municipal socialism or municipal capitalism? : the performance of local public enterprises in Italy
Curci, Nicola; Depalo, Domenico; Vadalà, Emilio - 2017
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Corporate Control Around the World
Aminadav, Gur - 2017
We provide an autopsy of the patterns of corporate control and ownership concentration in a dataset covering more than 40,000 listed firms from 127 countries over 2004−2012. Employing a plethora of original and secondary sources, big data techniques, and applying the Shapley-Shubik algorithm...
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Corporation : Reification of the Corporate Form
Veldman, Jeroen - 2017
I will problematize the corporate form as a reified social construct. To do this, I will ask two types of questions with regard to the corporate form. The first is a question about its ontological status: what is the corporation? The second is a question about its epistemological status: how can...
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What Types of Companies Have Female and Foreign Directors?
Morikawa, Masayuki - 2017
This paper analyzes the determinants of the presence and the number of female and foreign directors among Japanese companies. First, listed and long-established companies, subsidiaries, and unionized companies tend not to have female directors. On the other hand, owner-managed companies are...
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Municipal Socialism or Municipal Capitalism? The Performance of Local Public Enterprises in Italy
Curci, Nicola - 2017
This paper evaluates the performance of Italian local public enterprises (LPEs) with respect to their private sector counterparts. We address the following questions: i) do LPEs perform worse than (comparable) private firms?; ii) does the performance gap depend on the ownership structure (the...
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Pension Fund Asset Allocation and Liability Discount Rates
Andonov, Aleksandar - 2017
The unique regulation of U.S. public pension funds links their liability discount rate to the expected return on assets, which gives them incentives to invest more in risky assets in order to report a better funding status. Comparing public and private pension funds in the United States, Canada,...
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The Emergence of the Corporate Form
Dari‐Mattiacci, Giuseppe - 2017
We describe how, during the 17th century, the business corporation gradually emerged in response to the need to lock in long-term capital to profit from trade opportunities with Asia. Since contractual commitments to lock in capital were not fully enforceable in partnerships, this evolution...
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Sustainability in business : a financial economics analysis
Myers, David Hobson - 2020
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Teoretičeskie i metodologičeskie osnovy formirovanija mechanizma ėffektivnosti territorialʹnoj organizacii i differenciacii socialʹno-ėkonomičeskogo potenciala Respubliki Belarusʹ...
Zabrodskaja, Natalijan Georgievna - 2020
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The proprietorial theory of the firm and its consequences
Quail, John - In: Management and industry : case studies in UK industrial …, (pp. 73-110). 2020
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Handbuch Familienunternehmen und Unternehmerfamilien : Gestaltungspraxis in Zivil-, Gesellschafts- und Steuerrecht
Rechenberg, Wolf-Georg <Freiherr von> (ed.);  … - 2020 - 2. Auflage
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Rechtsformwahl, Rechtsformwechsel, qualifizierte Beteiligungen
Schneeloch, Dieter; Meyering, Stephan; Patek, Guido Andreas - 2020 - 4., vollständig überarbeitete Auflage
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Benefit corporations for Africa? : a South African perspective on alternative corporate forms
Klaaren, Jonathan - In: International review of applied economics 34 (2020) 4, pp. 456-470
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Genossenschaft und Gemeinwohl : Grenzen einer Rechtsform im Markt und Wettbewerb und als Ersatz für den Staat am Beispiel der Kreditgenossenschaften - Beobachtungen
Blisse, Holger - 2020
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Sustainability in Business : A Financial Economics Analysis
Myers, David Hobson - 2020 - 1st ed. 2020.
Chapter 1: Introduction -- Chapter 2: Utility functions: Consumption -- Chapter 3: Growth in Business -- Chapter 4: Certification of Sustainability -- Chapter 5: Corporate Implementation and Business forms -- Chapter 6: Investment Implementation.
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