Ergebnisse für *

Zeige Ergebnisse 1 bis 23 von 23.

  1. On the substitution effect of board capital as a governance mechanism in emerging markets: evidence from Latin-America
    Erschienen: [2019]
    Verlag:  CEDE, Centro de Estudios sobre Desarrollo Económico, Bogotá, D.C., Colombia

    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    W 1377 (2019,48)
    uneingeschränkte Fernleihe, Kopie und Ausleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Druck
    Schriftenreihe: Documentos CEDE ; 2019, no. 48 (diciembre de 2019)
    Schlagworte: Corporate Governance; Board Capital; Heterogeneous Boards; Firm Performance; Emerging Markets
    Umfang: 39 Seiten
    Bemerkung(en):

    Erscheint auch als Online-Ausgabe

  2. Antecedents and implications of legacy divestitures
    Autor*in: Ding, Yang
    Erschienen: [2021]
    Verlag:  Tilburg University, Tilburg

    Zugang:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    Resolving-System (kostenfrei)
    Verlag (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    VS 181
    keine Fernleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Dissertation
    Format: Online
    ISBN: 9789056686734
    Weitere Identifier:
    Schriftenreihe: [Dissertation series] / [Center for Economic Research, Tilburg University] ; [nr. 671 (2021)]
    Schlagworte: Divestiture; Resources; Firm Performance; Environmental Change; Adaptability; Spin-Off; Disposal
    Umfang: 1 Online-Ressource (circa 157 Seiten), Illustrationen
    Bemerkung(en):

    Dissertation, Tilburg University, 2021

  3. Model-selection inference for causal impact of clusters and collaboration on MSMEs in India
    Autor*in: Gupta, Samarth
    Erschienen: August 2020
    Verlag:  National Council of Applied Economic Research, [New Delhi]

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    keine Fernleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Working paper / National Council of Applied Economic Research ; no. WP 128
    Schlagworte: Entrepreneurship; Firm Performance; SME
    Umfang: 1 Online-Ressource (circa 32 Seiten), Illustrationen
  4. Does the legal form matter for firm performance in the MENA region?
    Erschienen: [2021]
    Verlag:  CIRANO, [Montréal]

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    keine Fernleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Cahier scientifique / CIRANO ; 2021s, 15
    Schlagworte: Legal Form; Firm Performance; MENA Region
    Umfang: 1 Online-Ressource (circa 32 Seiten)
  5. Digitalization and tax compliance spillovers
    evidence from a VAT e-invoicing reform in Peru
    Erschienen: 2022 MAR
    Verlag:  International Monetary Fund, [Washington, D.C.]

    Our study uses administrative data on firm-to-firm transactions and quasi- experimental variation in the rollout of electronic invoicing reforms in Peru to study the diffusion of e-invoicing through firm networks and its effect on tax compliance. We... mehr

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
    keine Fernleihe
    Universitätsbibliothek Braunschweig
    keine Fernleihe
    Staats- und Universitätsbibliothek Bremen
    keine Fernleihe
    Universitätsbibliothek Erfurt / Forschungsbibliothek Gotha, Universitätsbibliothek Erfurt
    keine Fernleihe
    Bibliothek der Pädagogischen Hochschule Freiburg/Breisgau
    keine Fernleihe
    Niedersächsische Staats- und Universitätsbibliothek Göttingen
    keine Fernleihe
    Universitäts- und Landesbibliothek Sachsen-Anhalt / Zentrale
    keine Fernleihe
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
    keine Fernleihe
    Technische Universität Hamburg, Universitätsbibliothek
    keine Fernleihe
    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
    keine Fernleihe
    Duale Hochschule Baden-Württemberg Heidenheim, Bibliothek
    e-Book Nationallizenz
    keine Fernleihe
    Thüringer Universitäts- und Landesbibliothek
    keine Fernleihe
    Fachhochschule Kiel, Zentralbibliothek
    keine Fernleihe
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    VS 301
    keine Fernleihe
    Universitätsbibliothek Leipzig
    keine Fernleihe
    Leuphana Universität Lüneburg, Medien- und Informationszentrum, Universitätsbibliothek
    keine Fernleihe
    Duale Hochschule Baden-Württemberg Mosbach, Bibliothek
    E-Book Nationallizenz IMF
    keine Fernleihe
    Hochschule Offenburg, University of Applied Sciences, Bibliothek Campus Offenburg
    E-Book International Monetary Fund
    keine Ausleihe von Bänden, nur Papierkopien werden versandt
    Hochschulbibliothek Pforzheim, Bereichsbibliothek Technik und Wirtschaft
    e-Book International Monetary Fund eLibrary
    keine Ausleihe von Bänden, nur Papierkopien werden versandt
    Duale Hochschule Baden-Württemberg Ravensburg, Bibliothek
    E-Book IMF
    keine Fernleihe
    Hochschule Albstadt-Sigmaringen, Bibliothek Sigmaringen
    keine Ausleihe von Bänden, nur Papierkopien werden versandt

     

    Our study uses administrative data on firm-to-firm transactions and quasi- experimental variation in the rollout of electronic invoicing reforms in Peru to study the diffusion of e-invoicing through firm networks and its effect on tax compliance. We find that voluntary e-invoicing adoption is higher amongst firms with partners who are mandated to adopt e-invoicing, implying positive technology adoption spillovers. Spillovers are stronger from downstream partners and from export-oriented firms. Firms are less likely to continue transacting with a partner who has been mandated into e-invoicing, with the effect only partially reversed if both firms adopt e-invoicing, suggesting that network segmentation may occur. Smaller firms who transact with partners mandated into e-invoicing report 11 percent more sales and pay 17 more VAT in the year that their partner is mandated to adopt e-invoicing, suggesting positive spillovers in tax compliance behavior for this subset of firms

     

    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Staatsbibliothek zu Berlin
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9798400204876
    Weitere Identifier:
    Schriftenreihe: Working paper / International Monetary Fund ; WP/22, 57
    Schlagworte: VAT; tax compliance; technology spillovers; firm transaction data; Business Taxes and Subsidies; Firm Behavior; Firm Performance; Formal and Informal Sectors; Tax Evasion and Avoidance
    Umfang: 1 Online-Ressource (circa 40 Seiten), Illustrationen
  6. The financial performance and macrofinancial implications of large state-owned enterprises in Sub-Saharan Africa
    Erschienen: 2022 MAR
    Verlag:  International Monetary Fund, [Washington, D.C.]

    Using a newly-compiled dataset of state-owned enterprises in Sub-Saharan Africa, we present aggregate information about profitability, liquidity and leverage. We find that 40 percent of the close to 300 surveyed SOEs are unprofitable, while larger... mehr

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
    keine Fernleihe
    Universitätsbibliothek Braunschweig
    keine Fernleihe
    Staats- und Universitätsbibliothek Bremen
    keine Fernleihe
    Universitätsbibliothek Erfurt / Forschungsbibliothek Gotha, Universitätsbibliothek Erfurt
    keine Fernleihe
    Bibliothek der Pädagogischen Hochschule Freiburg/Breisgau
    keine Fernleihe
    Niedersächsische Staats- und Universitätsbibliothek Göttingen
    keine Fernleihe
    Universitäts- und Landesbibliothek Sachsen-Anhalt / Zentrale
    keine Fernleihe
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
    keine Fernleihe
    Technische Universität Hamburg, Universitätsbibliothek
    keine Fernleihe
    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
    keine Fernleihe
    Duale Hochschule Baden-Württemberg Heidenheim, Bibliothek
    e-Book Nationallizenz
    keine Fernleihe
    Thüringer Universitäts- und Landesbibliothek
    keine Fernleihe
    Fachhochschule Kiel, Zentralbibliothek
    keine Fernleihe
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    VS 301
    keine Fernleihe
    Universitätsbibliothek Leipzig
    keine Fernleihe
    Leuphana Universität Lüneburg, Medien- und Informationszentrum, Universitätsbibliothek
    keine Fernleihe
    Duale Hochschule Baden-Württemberg Mosbach, Bibliothek
    E-Book Nationallizenz IMF
    keine Fernleihe
    Hochschule Offenburg, University of Applied Sciences, Bibliothek Campus Offenburg
    E-Book International Monetary Fund
    keine Ausleihe von Bänden, nur Papierkopien werden versandt
    Hochschulbibliothek Pforzheim, Bereichsbibliothek Technik und Wirtschaft
    e-Book International Monetary Fund eLibrary
    keine Ausleihe von Bänden, nur Papierkopien werden versandt
    Duale Hochschule Baden-Württemberg Ravensburg, Bibliothek
    E-Book IMF
    keine Fernleihe
    Hochschule Albstadt-Sigmaringen, Bibliothek Sigmaringen
    keine Ausleihe von Bänden, nur Papierkopien werden versandt

     

    Using a newly-compiled dataset of state-owned enterprises in Sub-Saharan Africa, we present aggregate information about profitability, liquidity and leverage. We find that 40 percent of the close to 300 surveyed SOEs are unprofitable, while larger firms also tend to be illiquid and overleveraged. In cross-sectional regressions we find that SOE debt stock sustainability is impacted by firms' profitability and liquidity, while macroeconomic factors cannot be shown to matter, expect for some governance variables. Based on these findings and citing country examples, we also illustrate that weak SOE performance may have a macrofinancial impact affecting bank soundness through delinquent loan exposures

     

    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Staatsbibliothek zu Berlin
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9798400202452
    Weitere Identifier:
    Schriftenreihe: Working paper / International Monetary Fund ; WP/22, 56
    Schlagworte: Firm Performance; State-Owned Enterprises; Sub-Saharan Africa; Economic History; Firm Performance; Public Enterprises; Public-Private Enterprises
    Umfang: 1 Online-Ressource (circa 32 Seiten), Illustrationen
  7. Remittances and firm performance in sub-Saharan Africa
    evidence from firm-level data
    Erschienen: [2021]
    Verlag:  UMR LEDa, Paris

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Fachinformationsverbund Internationale Beziehungen und Länderkunde
    keine Fernleihe
    German Institute for Global and Area Studies, Bibliothek
    uneingeschränkte Fernleihe, Kopie und Ausleihe
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    VS 728
    keine Fernleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Document de travail / UMR LEDa ; DT/2021, 07
    Schlagworte: Einwanderer; Überweisung; Wirkung; Auswirkung; Bedeutung; Rolle; Wirtschaftsentwicklung; Unternehmen; Unternehmensgründung; Kapitalbeteiligung; Kapitalbedarf; Private Equity; Kapitalakkumulation; Vermögensbildung; Beschäftigung; Arbeit; Investition; Investitionsförderung; Remittances; Firm Performance; Entrepreneurship; Saving and Capital Investment; Firm Employment; Africa
    Umfang: 1 Online-Ressource (46 Seiten), Diagramme
    Bemerkung(en):

    Literaturverzeichnis, Literaturhinweise, Annex, Tabellen

  8. Internal digitalization and tax-efficient decision making
    Erschienen: December 2020
    Verlag:  Verein für Socialpolitik, [Köln]

    This paper investigatesthe effect of firms' internal digitalization on the performance of business support functions such as the tax department. We put forward a novel, micro-level IT sophistication index based on a survey monitoring European firms'... mehr

    Zugang:
    Resolving-System (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    DSM 13
    keine Fernleihe

     

    This paper investigatesthe effect of firms' internal digitalization on the performance of business support functions such as the tax department. We put forward a novel, micro-level IT sophistication index based on a survey monitoring European firms' digital infrastructure. Following the objective function of maximizing after-tax returns, we measure tax-efficient decisions in terms of minimizing the firm's worldwide tax burden. We show that internal digitalization boosts firms' ability to relocate income to tax-favored jurisdictions. We confirm this result using two plausibly exogenous shocks. First, we exploit a business software supply shock and provide evidence that the adoption of digital technologies enhances efficient crossborder tax planning. Second, using an event study design, we show that digitalized firms promptly adjust reported profits in response to income shifting incentive shocks. Overall, we show that digital infrastructure is a crucial foundation for timely, data-driven decision making and increases support functions' performance.

     

    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/242365
    Schriftenreihe: Jahrestagung 2021 / Verein für Socialpolitik ; 11
    Schlagworte: Digital Transformation; Digitalization; Firm Performance; Decision Making,Information Technology; Tax Planning
    Umfang: 1 Online-Ressource (circa 56 Seiten), Illustrationen
  9. Diversity in corporate boards and firm outcomes
    Erschienen: [2022]
    Verlag:  INSEAD, [Fontainebleau]

    Zugang:
    Verlag (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    keine Fernleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Array ; 2022, 24
    Schlagworte: Diversity; Firm Performance; Corporate Governance; Caste; Corporate Culture
    Umfang: 1 Online-Ressource (circa 62 Seiten), Illustrationen
  10. Climate change and adaptation in global supply-chain networks
    Erschienen: August 16, 2022
    Verlag:  Divisions of Research & Statistics and Monetary Affairs, Federal Reserve Board, Washington, D.C.

    Zugang:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    Verlag (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    VS 412
    keine Fernleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    Schriftenreihe: Finance and economics discussion series ; 2022, 056
    Schlagworte: Climate Change; Adaptation; Firm Performance; Production Networks
    Umfang: 1 Online-Ressource (circa 83 Seiten), Illustrationen
  11. The role of mobile money adoption in moderating the influence of access to finance in firm performance
    Erschienen: [2022]
    Verlag:  African Governance and Development Institute, [Yaoundé]

    Africa is becoming the fastest-growing continent despite significant challenges to accessing finance and the use of technology. This research aims to examine the direct effect of mobile money adoption on firm performance and its indirect effect by... mehr

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    DS 524
    keine Fernleihe

     

    Africa is becoming the fastest-growing continent despite significant challenges to accessing finance and the use of technology. This research aims to examine the direct effect of mobile money adoption on firm performance and its indirect effect by examining how it moderates the effect of access to finance on firm performance. Quantitative data were obtained from the World Bank Enterprise Survey for Cameroon, Ivory Coast and Zimbabwe. A series of hierarchical regression analyses were done to test the hypotheses. The main findings show a negative significant relationship between mobile money adoption and firm performance while access to finance had a positive relationship. The moderation effect though positive was not significant. Research examining the effect of mobile money adoption in Africa on firm performance is limited and existing studies have focused on the determinants of mobile money usage.

     

    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/269078
    Schriftenreihe: AGDI working paper ; WP/22, 075
    Schlagworte: Mobile money; Access to Finance; Firm Performance; Resource-based view; Sub Saharan Africa
    Umfang: 1 Online-Ressource (circa 26 Seiten), Illustrationen
  12. Do manufacturing plants respond to exogenous changes in electricity prices?
    evidence from administrative micro-data
    Erschienen: [2022]
    Verlag:  ZEW - Leibniz Centre for European Economic Research, Mannheim, Germany

    Climate policy often implies increasing energy prices. Due to incomplete regulation across the globe, concerns about their competitiveness and employment effects play an important role in the policy debate. Using micro-data on electricity network... mehr

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    Resolving-System (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    DS 15
    keine Fernleihe
    Universitätsbibliothek Mannheim
    keine Fernleihe

     

    Climate policy often implies increasing energy prices. Due to incomplete regulation across the globe, concerns about their competitiveness and employment effects play an important role in the policy debate. Using micro-data on electricity network charges and the official census data for Germany, we study the impact of rising electricity costs on plant performance in German Manufacturing. Electricity network charges are determined through regulation in Germany and therefore exogenous to manufacturing plants, while making up a substantial share of final electricity prices. Our estimates imply a negative own-price elasticity of electricity of -0.4 to -0.6 in the short-run: A one cent increase in average network charges leads to a decrease in electricity procurement of roughly 3 %. There is suggestive evidence that this elasticity of response is decreasing over time, in line with nonlinearly increasing marginal abatement costs. Generally, we do not find significant effects on revenues, investments or capital stocks.

     

    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/265411
    Schriftenreihe: Discussion paper / ZEW ; no. 22, 038 (10/2022)
    Schlagworte: Network charges; Electricity Use; Firm Performance; Climate Policy; Manufacturing
    Umfang: 1 Online-Ressource (59 Seiten), Illustrationen
  13. Feminist firms
    Erschienen: [2019]
    Verlag:  The Ohio State University, Fisher College of Business, [Columbus, Ohio]

    We explore how lowering labor market frictions for female workers affects corporate performance. Using the staggered adoption of state-level Paid Family Leave acts, we provide causal evidence on the value created by relieving frictions to accessing... mehr

    Zugang:
    Resolving-System (kostenfrei)
    Verlag (kostenfrei)
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
    keine Fernleihe
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Keine Rechte
    keine Fernleihe

     

    We explore how lowering labor market frictions for female workers affects corporate performance. Using the staggered adoption of state-level Paid Family Leave acts, we provide causal evidence on the value created by relieving frictions to accessing female talent, for private and public firms. Reduced turnover and rising female leadership are potential mechanisms that contribute to performance gains. Across specifications, our estimates indicate that treated establishments' productivity increases between 4% and 5% relative to neighbor control establishments. The treatment effect is larger when workers are in less religious counties and in those with more women of childbearing age

     

    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    Schriftenreihe: Working papers series / Charles A. Dice Center for Research in Financial Economics ; WP 2019, 29
    Charles A. Dice Center Working Paper ; No. 2019-29
    Fisher College of Business working paper series ; WP 2019-03, 029
    Weitere Schlagworte: Array
    Umfang: 1 Online-Ressource (circa 77 Seiten), Illustrationen
  14. Innovation, productivity and firm performance
    Erschienen: 28 February 2023
    Verlag:  Centre for Economic Policy Research, London

    Zugang:
    Verlag (lizenzpflichtig)
    Verlag (lizenzpflichtig)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    LZ 161
    keine Fernleihe
    Universitätsbibliothek Mannheim
    keine Fernleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Array ; DP17945
    Schlagworte: Innovation; Innovation Processes; R&D; Intangible Assets; Intellectual Property; Factor Productivity; Firm Performance; Firm Size
    Umfang: 1 Online-Ressource (circa 31 Seiten), Illustrationen
  15. Climate change, firm performance, and investor surprises
    Erschienen: [2022]
    Verlag:  Netspar, Network for Studies on Pensions, Aging and Retirement, [Tilburg]

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    ZSS 32
    keine Fernleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Auflage/Ausgabe: This version: April 12, 2022
    Schriftenreihe: Array ; 2022, 042 (04)
    Schlagworte: Climate Change; Firm Performance; Analyst Forecast Accuracy
    Umfang: 1 Online-Ressource (circa 77 Seiten), Illustrationen
  16. Digitalization and tax compliance spillovers
    evidence from a VAT e-invoicing reform in Peru
    Erschienen: 2022 MAR
    Verlag:  International Monetary Fund, [Washington, D.C.]

    Our study uses administrative data on firm-to-firm transactions and quasi- experimental variation in the rollout of electronic invoicing reforms in Peru to study the diffusion of e-invoicing through firm networks and its effect on tax compliance. We... mehr

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
    uneingeschränkte Fernleihe, Kopie und Ausleihe

     

    Our study uses administrative data on firm-to-firm transactions and quasi- experimental variation in the rollout of electronic invoicing reforms in Peru to study the diffusion of e-invoicing through firm networks and its effect on tax compliance. We find that voluntary e-invoicing adoption is higher amongst firms with partners who are mandated to adopt e-invoicing, implying positive technology adoption spillovers. Spillovers are stronger from downstream partners and from export-oriented firms. Firms are less likely to continue transacting with a partner who has been mandated into e-invoicing, with the effect only partially reversed if both firms adopt e-invoicing, suggesting that network segmentation may occur. Smaller firms who transact with partners mandated into e-invoicing report 11 percent more sales and pay 17 more VAT in the year that their partner is mandated to adopt e-invoicing, suggesting positive spillovers in tax compliance behavior for this subset of firms

     

    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Staatsbibliothek zu Berlin
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9798400204876
    Weitere Identifier:
    Schriftenreihe: Working paper / International Monetary Fund ; WP/22, 57
    Schlagworte: VAT; tax compliance; technology spillovers; firm transaction data; Business Taxes and Subsidies; Firm Behavior; Firm Performance; Formal and Informal Sectors; Tax Evasion and Avoidance
    Umfang: 1 Online-Ressource (circa 40 Seiten), Illustrationen
  17. The financial performance and macrofinancial implications of large state-owned enterprises in Sub-Saharan Africa
    Erschienen: 2022 MAR
    Verlag:  International Monetary Fund, [Washington, D.C.]

    Using a newly-compiled dataset of state-owned enterprises in Sub-Saharan Africa, we present aggregate information about profitability, liquidity and leverage. We find that 40 percent of the close to 300 surveyed SOEs are unprofitable, while larger... mehr

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
    uneingeschränkte Fernleihe, Kopie und Ausleihe

     

    Using a newly-compiled dataset of state-owned enterprises in Sub-Saharan Africa, we present aggregate information about profitability, liquidity and leverage. We find that 40 percent of the close to 300 surveyed SOEs are unprofitable, while larger firms also tend to be illiquid and overleveraged. In cross-sectional regressions we find that SOE debt stock sustainability is impacted by firms' profitability and liquidity, while macroeconomic factors cannot be shown to matter, expect for some governance variables. Based on these findings and citing country examples, we also illustrate that weak SOE performance may have a macrofinancial impact affecting bank soundness through delinquent loan exposures

     

    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Staatsbibliothek zu Berlin
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9798400202452
    Weitere Identifier:
    Schriftenreihe: Working paper / International Monetary Fund ; WP/22, 56
    Schlagworte: Firm Performance; State-Owned Enterprises; Sub-Saharan Africa; Economic History; Firm Performance; Public Enterprises; Public-Private Enterprises
    Umfang: 1 Online-Ressource (circa 32 Seiten), Illustrationen
  18. Outsourcing and Firm-level Performance
  19. Essays on equity incentive and share pledging in China
    Autor*in: Su, Zili
    Erschienen: [2023]
    Verlag:  Tilburg University, Tilburg

    Zugang:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    Verlag (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    keine Fernleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Dissertation
    Format: Online
    ISBN: 9789056687106
    Weitere Identifier:
    Schriftenreihe: [Dissertation series] / [Center for Economic Research, Tilburg University] ; [nr. 708 (2023)]
    Schlagworte: Managers; China; Controlling Shareholders; Risk Aversion; Corporate Growth; Anti-Corruption; Minority Shareholders; Expropriation; Investor Protection; Shareholder Wealth; Institutional Ownership; Financial Constraints; Corporate Performance; Crash; Bankruptcy; Company Value; Firm Performance; Industry
    Umfang: 1 Online-Ressource (circa 185 Seiten), Illustationen
    Bemerkung(en):

    Dissertation, Tilburg University, 2023

  20. Social diversity in corporate boards and firm outcomes
    Erschienen: [2023]
    Verlag:  INSEAD, [Fontainebleau]

    Zugang:
    Verlag (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    keine Fernleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Auflage/Ausgabe: Revised version of 2022/24/EFE
    Schriftenreihe: Array ; 2023, 45
    Schlagworte: Diversity; Firm Performance; Corporate Governance; Caste; Corporate Culture
    Umfang: 1 Online-Ressource (circa 74 Seiten), Illustrationen
  21. An institutional perspective of corporate governance mechanisms in the Middle East and North Africa
    Erschienen: [2021]

    This Ph.D. thesis is a cumulative dissertation of three studies that aim to contribute to the reevaluation of corporate governance mechanisms in the Middle East and North Africa (MENA), which is a relatively unexplored region in the literature... mehr

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    keine Fernleihe

     

    This Ph.D. thesis is a cumulative dissertation of three studies that aim to contribute to the reevaluation of corporate governance mechanisms in the Middle East and North Africa (MENA), which is a relatively unexplored region in the literature despite the prevalence of unique taxonomies and institutional configurations in its markets. Following an institutional logic, this thesis underlines the substantial impact of weak institutional configurations on corporate governance mechanisms and provides a detailed understanding of the implications of government ownership on performance outcomes and internationalization strategies. It likewise highlights the effect of various institutional constellations on the appointment of females to corporate boards and the impact of the public’s conservative perceptions on their actual roles. The first study examines the impact of government ownership on performance outcomes and finds that state-owned enterprises (SOEs) arise as a response to market failures and enhance firm performance by essentially overcoming and filling institutional voids in financial and legal markets. As various ownership configurations present different implications on firms’ outcomes, complex and lengthy ownership structures as well as foreign ownership were found to impair firms’ financial performance, particularly in underdeveloped institutional settings. Institutional distance, however, was found to have a crucial role in overcoming legitimacy concerns of foreign investors from within the MENA region and positively influence their impact on firm performance. The second study investigates the impact of government ownership on internationalization strategies from the MENA amid the region’s perilous and hazardous institutional setting and finds that government ownership overall positively impacts internationalization prospects from the region and that this effect is particularly stronger when financial and legal markets are weak as the state’s capabilities in addressing institutional failures become particularly evident. High levels of corruption, political instability, and political constraints were, however, found to impair internationalization prospects by essentially increasing host countries’ perceptions of risk and uncertainty. The study likewise underlines the prevalence of regional institutional development and finds that firms from the MENA are more likely to internationalize within the region’s boundaries due to the decreased legitimacy concerns and normative pressures that the regional isomorphism presents. The third paper explores the predictors of female board directorship and their consequent role and value to corporate boards in the MENA. Amid the region’s conservative view regarding the role of females in society, the study finds that various layers of institutional conditions – from firm size, state ownership, family ownership, foreign ownership, female representation at the industry level, and gender parity – impact the appointment of women to corporate boards. The societal attitudes that impact female directorship likewise affect their actual performance. While women are generally valued by firms, they are subject to a biased market evaluation.

     

    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
  22. Bringing science to market
    knowledge foundations and performance
    Erschienen: [2023]
    Verlag:  [Harvard Business School], [Boston, MA]

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Keine Rechte
    keine Fernleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Working paper / Harvard Business School ; 24, 021
    Schlagworte: Firm Performance; Knowledge Foundations; Exits; Academic Startups; Competitive Advantage; Value Creation; Research; Information Publishing; Business Startups; Entrepreneurship
    Umfang: 1 Online-Ressource (circa 77 Seiten), Illustrationen
  23. Value and integrative dynamic capabilities
    an empirical confirmation
    Erschienen: [2024]
    Verlag:  Times² - International Research Centre, Université libre de Bruxelles, Brussels - Belgium

    Zugang:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    VS 764
    keine Fernleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/368094
    Schriftenreihe: Times² working paper ; 072 (2024)
    Schlagworte: Dynamic Capability; Firm Performance; Ecosystems; Strategic Management; Quantitative Research Method
    Umfang: 1 Online-Ressource (circa 35 Seiten), Illustrationen