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1.
Carmen Bachmann Martin Baumann Konrad Richter 《Review of Quantitative Finance and Accounting》2018,50(4):943-978
The Modigliani–Miller theorem serves as the standard finance paradigm on corporate capital structure and managerial decision making. Implicitly, it is assumed that the market possesses full information about the firm. However, if firm managers have insider information, they may attempt to ‘signal’ changes in the firm’s financial structure and, in competitive equilibrium, shareholders will draw deductions from such signals. Empirical work shows that the value of underlying firms rises with leverage because investors expect such firms to implement positive NPV projects. We empirically examine this view using a sample of debt issue announcements by publicly traded firms listed on the London Stock Exchange. We argue that the timing of debt issues is fundamental in determining the relationship between leverage and risk-adjusted returns. We show that an announcing firm’s intrinsic value may not rise depending on when management publicly ‘signals’ changes in their firm’s capital structure. Specifically, we show that risk-adjusted returns rise positively for firms that make debt announcements during normal economic conditions while they tend to decline for firms making debt announcements during recessionary periods. During recessionary periods, market risk and loss aversion rise and investors focus less on the potential growth of debt announcing firms and focus more on potential losses instead. We conclude that the timing of new debt is of paramount importance and managers’ inability to prudently time such announcements can lead to exacerbated levels of systematic risk coupled with a significant erosion in shareholder wealth. 相似文献
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This paper analyzes the effects of regulatory uncertainty regarding labor costs on investment in a liberalized market. We distinguish between the external investment margin (market entry) and the internal investment margin (technology), and establish that regulatory uncertainty affects these margins differently, encouraging market entry, but discouraging technological investment. As a consequence, the impact of regulatory uncertainty on competition in liberalized markets is a combination of these two countervailing forces. 相似文献
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Sébastien Mena Marieke de Leede Dorothée Baumann Nicky Black Sara Lindeman Lindsay McShane 《Journal of Business Ethics》2010,93(1):161-188
As corporations are going global, they are increasingly confronted with human rights challenges. As such, new ways to deal
with human rights challenges in corporate operations must be developed as traditional governance mechanisms are not always
able to tackle them. This article presents five different views on innovative solutions for the relationships between business
and human rights that all build on empowerment, dialogue and constructive engagement. The different approaches highlight an
emerging trend toward a more active role for corporations in the protection of human rights. The first examines the need for
enhanced dialogue between corporations and their stakeholders. The next three each examine a different facet of empowerment,
a critical factor for the respect and protection of human rights: empowerment of the poor, of communities, and of consumers.
The final one presents a case study of constructive corporate engagement in Myanmar (Burma). Altogether, these research projects
provide insight into the complex relationships between corporate operations and human rights, by highlighting the importance
of stakeholder dialogue and empowerment. All the five projects were presented during the Second Swiss Master Class in Corporate
Social Responsibility, held in Lausanne, Switzerland on December 12, 2008. The audience for this conference, which examined
business and human rights, was composed of researchers, governmental representatives, and business and non-governmental organization
practitioners. 相似文献
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Prof. Dr. Dres. h.c. Arnold Picot Dr. Oliver Baumann 《Business & Information Systems Engineering》2009,1(1):62-69
Information and communication systems (ICS) impact their organizational environment in significant ways; hence, the design,
implementation, and use of ICS are inseparably linked to fundamental issues of organizational design and behavior. Current
research in the field of business and information systems engineering (BISE), however, is primarily technology- or practice-oriented
and concerned with the construction and validation of prototypes, whereas little attention is paid to theoretical insights
into organizational phenomena and relationships. In this paper, we argue that paying more attention to organization theory
would provide valuable guidance in addressing the close links between ICS on the one hand, and organizational systems on the
other. To support our argument, we refer to selected theoretical perspectives and highlight their potential relevance to the
BISE field.
相似文献
Oliver Baumann (Corresponding author)Email: |
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Florian Baumann 《International economic journal》2013,27(1):97-108
This paper analyzes a multinational corporation that may use tax evasion and profit shifting as a means to minimize tax liabilities. Our main finding is that profit shifting may occur even when tax rates are the same across countries. This will be the case whenever there is a tax differential in effective tax rates resulting from differences in tax enforcement. In this context, profit shifting occurs to enable tax evasion in a country where tax enforcement is less harsh. Moreover, for a given differential in tax rates, differences in tax enforcement may either accentuate or dampen profit shifting. Importantly, the predictions regarding the direction of profit shifting that would result in our set-up may contrast sharply with those of the preceding literature. 相似文献
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Mega‐sporting events such as the Fédération Internationale de Football Association (FIFA) World Cup are expensive affairs. Host countries often justify the spending required to stage these events by predicting that mega‐events will draw large numbers of tourists. This paper analyzes monthly foreign tourist arrivals into Brazil between 2003 and 2015 and finds that the 2014 FIFA World Cup increased foreign tourism by roughly 1 million visitors. This number far exceeded expectations, but we show that roughly a quarter of this increase in foreign tourism was caused by the fortuitous advancement of Argentina's national team, and potential hosts should not count on the event to consistently produce out‐sized tourism figures. We conclude that on‐field results can greatly influence FIFA World Cup tourism. (JEL L83, F14) 相似文献
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