Publications des institutions partenaires
Kapitalschutz und Steuerbemessung bei Rechnungslegung in Fremdwährung (Art. 958d Abs. 3 OR)
Institution partenaire
Deutsch / 01/01/2014
Prüfungsqualität und ihre Determinanten : eine empirische Untersuchung für die Schweiz
Institution partenaire
Deutsch / 01/01/2014
Jürgen Habermas and Organization Studies – Contributions and Future Prospects
Institution partenaire
English / 01/01/2014
A comparison of different pay-per-bid auction formats
Pay-per-bid auctions are a popular new type of Internet auction that is unique because a fee is charged for each bid that is placed. This paper uses a theoretical model and three large empirical data sets with 44,614 ascending and 1,460 descending pay-per-bid auctions to compare the economic effects of different pay-per-bid auction formats, such as different price increments and...
Institution partenaire
English / 01/01/2014
Synthesizing a giant literature: a narrative of quantitative evidence on causes and consequences of financial sector development
The aim of this synthesis paper is to provide a narrative to the empirical findings of the comprehensive literature review concerning the quantitative effects of financial development on economic growth and employment and various determinants of financial sector development. The literature review has been restricted mostly to high-quality academic research that focus on developing...
Institution partenaire
Institut de hautes études internationales et du développement
English / 13/08/2013
Public debt and economic growth: is there a causal effect?
This paper uses an instrumental variable approach to study whether public debt has a causal effect on economic growth in a sample of OECD countries. The results are consistent with the existing literature that has found a negative correlation between debt and growth. However, the link between debt and growth disappears once we instrument debt with a variable that captures valuation...
Institution partenaire
Institut de hautes études internationales et du développement
English / 21/05/2013
Havas and the foreign loan market, 1889 to 1921
Institution partenaire
Institut de hautes études internationales et du développement
English / 17/05/2013
Profits vs. impact: what can microfinance teach us?
How can the private sector work for development? This paper provides answers to this question from the firms’ perspective by examining the trade-offs that private firms face between maximizing their profits and achieving a positive social impact. In particular, it considers the experience of microfinance as the best available data source from the point of view of a firm engaged in...
Institution partenaire
Institut de hautes études internationales et du développement
English / 17/05/2013
The perils of performance measurement in the German mutual-fund industry
We document a curious feature of the German mutual fund industry. Unlike U.S. mutual funds, funds domiciled in Germany do not necessarily compute their net asset values (NAV) as of market close. Using a sample of German equity funds, we infer each fund's NAV closing time from the best-fit market model using both maximum likelihood and Bayesian estimation. The results of both...
Institution partenaire
English / 17/05/2013
Inequality, poverty and the 2010 election
Institution partenaire
Institut de hautes études internationales et du développement
English / 08/04/2013
Konsolidierungskreis: Kommentierung der §§ 294-296 HGB
Institution partenaire
Deutsch / 01/01/2013
Kapitalkonsolidierung bei Interessenzusammenführung: Kommentierung des § 302 aF HGB
Institution partenaire
Deutsch / 01/01/2013
Transparenz Schweizer Managementvergütungen: eine empirische Untersuchung zum Einfluss der Corporate Governance auf die CEO-Entschädigung Schweizer Publikumsgesellschaften
Institution partenaire
Deutsch / 01/01/2013
Specific investment and negotiated transfer pricing in an international transfer pricing model
We study the efficiency of negotiated transfer pricing for solving a bilateral hold-up problem in a multinational enterprise. We show that negotiated transfer pricing will generally not provide incentives for an efficient renegotiation of the initial contract and efficient investments because the divisions possess only one instrument for solving two problems. Either they minimize...
Institution partenaire
English / 01/01/2013
Specific investment and negotiated transfer pricing in an international transfer pricing model
We study the efficiency of negotiated transfer pricing for solving a bilateral hold-up problem in a multinational enterprise. We show that negotiated transfer pricing will generally not provide incentives for an efficient renegotiation of the initial contract and efficient investments because the divisions possess only one instrument for solving two problems. Either they minimize...
Institution partenaire
English / 01/01/2013
Der Lagebericht nach neuem Rechnungslegungsrecht
Institution partenaire
Deutsch / 01/01/2013
Zu Bilanzierungsproblemen des Kapitaleinlageprinzips aus betriebswirtschaftlicher Sicht
Institution partenaire
Deutsch / 01/01/2013
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