搜索结果: 1-15 共查到“经济学 Corporate”相关记录84条 . 查询时间(0.206 秒)
Tax sharing under the Common Consolidated Corporate Tax Base:Measurement of the profit generating factors in the agriculture sector
agriculture CCCTB Corporate Income Tax formula apportionment NACE Classification
2016/9/1
The allocation formula for the distribution of the Common Consolidated Corporate Tax Base (CCCTB) should be based on three macroeconomics factors which are considered to have the largest impact on pro...
The Effect of 2011 Revised Code of Corporate Governance on Pricing Behaviour of Nigerian Auditors
Audit fees Corporate governance committee Risk management committee
2016/1/27
The paper examines the extent which risk management committee and corporate governance committee predict audit fees in Nigeria. We employed random panel data (unbalance) regression analysis to establi...
Legal Consequences of the Determination of Corporate Income Tax Base Referring to IFRS
Corporate income tax International Financial Reporting Standards Tax base Taxable income
2016/1/27
This paper is concerned with certain legal consequences of the determination of corporate income tax base. The introductory part analyses the term tax, discusses the constitutional dimensions of taxat...
Role of Budgeting in Modern Corporate Governance (Empirical Study in the Czech Republic)
Budgeting Corporate Governance Management Tools
2016/1/26
The differing opinions of both experts and managers on the application of budgets in the dynamic changing business environment were inspiration for the empirical study that is oriented on the importan...
This Article offers an assessment of the preliminary evidence that the market for corporate control functions as a disciplinary mechanism for poor corporate governance in Korea. It analyzes SK Corpora...
International Trade, Multinational Activity, and Corporate Finance
international trade multinational companies
2015/7/21
An emerging new literature brings unique ideas from corporate finance to the study of
international trade and investment. Insights about differences in the development of financial institutions
ac...
The Flattening Firm:Evidence from Panel Data on the Changing Nature of Corporate Hierarchies
Geographic Location Change Business Ventures Compensation and Benefits Rank and Position
2015/5/14
Using a detailed database of managerial job descriptions, reporting relationships, and compensation structures in over 300 large U.S. firms, we find that firm hierarchies are becoming flatter. The num...
Corporate Governance When Founders Are Directors
Founder CEO compensation CEO turnover family firms corporate governance board of directors
2015/5/14
We examine CEO compensation, CEO retention policies, and M&A decisions in firms where founders serve as a director with a non-founder CEO (founder-director firms). We find that founder-director firms ...
Do Powerful Politicians Cause Corporate Downsizing?
Spending Private Sector Taxation Innovation and Invention Interest Rates
2015/5/14
This paper employs a new empirical approach for identifying the impact of government spending on the private sector. Our key innovation is to use changes in congressional committee chairmanship as a s...
The Effect of Institutional Factors on the Value of Corporate Diversification
corporate diversification industrial diversification labor market efficiency product market competition competition
2015/5/14
Using a large sample of diversified firms from 38 countries we investigate the influence of several national-level institutional factors or 'institutional voids' on the value of corporate diversificat...
Trade-offs in Staying Close:Corporate Decision Making and Geographic Dispersion
Business Divisions Business Headquarters Decision Choices and Conditions Geographic Location
2015/5/13
We document the role of geographic dispersion on corporate decision-making. Our findings include: (i) geographically dispersed firms are less employee friendly; (ii) dismissals of divisional employees...
On the Origin of Shared Beliefs (and Corporate Culture)
Organizational Culture Learning Values and Beliefs Employees Decisions Power and Influence
2015/5/13
This article shows how corporate culture, in the sense of shared beliefs and values, originates (often unintentionally) through screening, self-sorting, and manager-directed joint learning. It shows t...
The Flattening Firm:Evidence from Panel Data on the Changing Nature of Corporate Hierarchies
Geographic Location Change Business Ventures Compensation and Benefits Rank and Position
2015/5/13
Using a detailed database of managerial job descriptions, reporting relationships, and compensation structures in over 300 large U.S. firms, we find that firm hierarchies are becoming flatter. The num...
Trade-offs in Staying Close:Corporate Decision Making and Geographic Dispersion
Business Divisions Business Headquarters Decision Choices and Conditions Geographic Location
2015/5/13
We document the role of geographic dispersion on corporate decision-making. Our findings include: (i) geographically dispersed firms are less employee friendly; (ii) dismissals of divisional employees...
Corporate Dividend Dynamics at the Firm Level.