搜索结果: 1-15 共查到“应用经济学 Corporate”相关记录40条 . 查询时间(0.128 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...
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 ...
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...
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...
Corporate Dividend Dynamics at the Firm Level.
The Contestability of Corporate Control:A Critique of the Scientific Evidence on Takeover Defenses
Contestability Corporate Control A Critique Scientific Evidence Takeover Defenses
2015/5/13
The Contestability of Corporate Control:A Critique of the Scientific Evidence on Takeover Defenses.
Corporate Financing Decisions When Investors Take the Path of Least Resistance
Decisions Behavior Stocks Mergers and Acquisitions Policy Investment Financial Institutions
2015/5/13
We explore the consequences for corporate financial policy that arise when investors exhibit inertial behavior. One implication of investor inertia is that, all else equal, a firm pursuing a strategy ...
Weathering the Storm:The State of Corporate Citizenship 2009
Corporate Social Responsibility
2015/5/12
Weathering the Storm:The State of Corporate Citizenship 2009.
When Do Analysts Add Value? Evidence from Corporate Spinoffs
Value Creation Business Conglomerates
2015/5/12
We investigate the information content and forecast accuracy of 1,793 analyst reports written around 62 spinoffs––a setting in which analysts’ ability to inform investors is potentially very high. We ...