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71.
Dominic Detzen Tobias Stork genannt Wersborg Henning Zülch 《Australian Accounting Review》2016,26(3):301-311
This article discusses the effect of deferred tax liabilities (DTLs) on an impairment test of goodwill. While IAS 12.66 acknowledges that DTLs arising in a business combination influence the amount of goodwill an entity recognises, International Financial Reporting Standards are silent on the implications of this rule, in particular that DTLs trigger a ‘day one’ impairment of goodwill. To avoid this impairment charge, the professional literature suggests deducting DTLs from the carrying amount of the cash generating unit. This method appears contentious conceptually and is unable to shield the entity from an impairment in subsequent periods. The article discusses four proposed solutions to the problem, but recommends a conceptual re‐think of the mechanical recognition of deferred taxes in a business combination. 相似文献
72.
Using a unique dataset of 592 cash and synthetic securitizations issued by 54 banks from the EU-15 plus Switzerland over the period from 1997 to 2007 this paper provides empirical evidence that credit risk securitization has a positive impact on the increase of European banks’ systematic risk. Baseline results hold when comparing estimated beta coefficients with a control group of similar non-securitizing banks. Building several sub-samples we additionally find that (a) the increase in systematic risk is more relevant for larger banks that repeatedly engage in securitization, (b) securitization is more important for small and medium financial institutions, (c) banks have a higher incentive to retain the larger part of credit risk as a quality signal at the beginning of the securitization business in Europe, and (d) the overall risk-shifting effect due to securitization is more distinct when the pre-event systematic risk is low. 相似文献
73.
Sebastian Reddemann Tobias Basse Meik Friedrich J.-M. Graf von der Schulenburg 《保险科学杂志》2009,98(3):273-281
The over performance of hedge funds until the current financial market turbulences led to a large number of insurers increasing their hedge funds quota. In the following this asset class is examined and particularly analyzed with respect to its adequacy for an insurance company's asset allocation by focusing on the axiom of safety, as demanded by national law. The problem of survivorship-bias and the Markowitz requirements of normal-distribution and constant correlations among the asset classes and their impact on a strategic asset allocation are studied. 相似文献
74.
Theories of financial frictions in international capital markets suggest that financial intermediaries' balance sheet constraints amplify fundamental shocks. We present empirical evidence for such theories by decomposing the U.S. dollar risk premium into components associated with macroeconomic fundamentals, and a component associated with financial intermediary balance sheets. Relative to the benchmark model with only macroeconomic state variables, balance sheets amplify the U.S. dollar risk premium. We discuss applications to financial stability monitoring. 相似文献
75.
In this study we investigate the impact of early stage venture capital on innovation activities of start-ups. This is done based on a cohort of start-ups that is representative of all firms founded in Switzerland in 1996/97, as recorded by a census of the Swiss Federal Statistical Office for this period. We analyze not only the impact of early stage venture capital on innovation performance 3 years after firm foundation, but also 6 and 9 years after firm start, respectively, for those firms that survived and reported continuously innovation activities (persistence of innovation). The results support neither the hypothesis of a positive impact on initial innovation activities nor the hypothesis of a positive time-persistent effect on innovation performance of start-ups. 相似文献
76.
In spite of the strategic importance of sustainability reporting in current business practice and the resulting increase in research on its value relevance, studies accounting for stakeholder interdependence are scarce. On the basis of the instrumental stakeholder theory, we investigate whether customers have an impact on the value relevance of sustainability reporting. Using a sample of US listed firms, we show that the value relevance of sustainability reporting is affected by customer profile differences, thereby confirming customer–shareholder interdependence. However, customer profile effects are only predominant if firms' profitability levels are low and disappear as profitability increases. Overall, our findings provide a more nuanced understanding of the value relevance of sustainability reporting. Therefore, we offer managers fine‐grained guidance for value relevant sustainability reporting. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment 相似文献
77.
Tobias Plieninger Christian SchleyerMartin Mantel Patrick Hostert 《Land use policy》2012,29(1):233-243
Most industrial countries have experienced a transformation of land use: from decreasing to expanding forest areas, the so-called forest transition. Outside closed forests, European rural landscapes exhibit a diversity of tree-based agricultural systems, but the question of whether this forest transition has also affected ‘trees outside forests’ has rarely been studied. The aim of this study is to analyze the spatial-temporal dynamics of farm trees and woodlands in an agricultural landscape in Eastern Germany from 1964 to 2008, based on aerial photographs and digital orthophotos. Taking a landscape ecological perspective, we quantify farm tree dynamics, disentangle processes of gain and loss in the socialist and post-socialist periods of Eastern Germany, and assess differences in ecosystem services provided by farm trees. A substantial increase of overall tree cover by 24.8% was observed for the selected time period, but trajectories have been disparate across different farm tree classes. The increase in tree cover was stronger in steep valleys than on hills and plateaus, indicating a significant interdependence between topography and trajectories of change. Patch numbers of farm trees did not increase, which suggests that the expansion of tree cover is mostly due to a spatial expansion of previously existing tree patches. Overall net gains in tree cover were rather similar during the socialist and post-socialist eras. The general increase in tree cover was accompanied by increase in agriculture-related ecosystem service provision, but the increase in pollination and pest control services was much lower than that in water purification services. These findings present the first empirical evidence from an industrialized country that there is also an ongoing ‘forest transition’ outside closed forests. Potential, partially counteracting drivers of change during the socialist and post-socialist periods have mainly been related to farm policies and the environmental consciousness of land users and society as a whole. 相似文献
78.
Tobias Karlsson 《Feminist Economics》2018,24(1):114-141
Women are generally seen as less inclined to join trade unions. This study matches firm–worker data from the Swedish cigar and printing industries around 1900 and examines information on men and women holding the same jobs; such data are rare but important for understanding gender gaps. The results explain the gender gap in union membership among compositors, but not among cigar workers. Differences in union membership varied considerably across firms, with the largest differences found in low-union-density cigar firms where indirect costs (that is, uncertainty and risk) accrued in particular to women workers. The lack of gender differences in mutual aid membership indicates that women were not hard to organize but avoided organizations associated with greater risk for employer retaliation and uncertain returns according to a cost–benefit analysis. 相似文献
79.
Challenges for land system science 总被引:3,自引:0,他引:3
Mark D.A. Rounsevell Bas Pedroli Karl-Heinz Erb Marc Gramberger Anne Gravsholt Busck Helmut Haberl Søren Kristensen Tobias Kuemmerle Sandra Lavorel Marcus Lindner Hermann Lotze-Campen Marc J. Metzger David Murray-Rust Alexander Popp Marta Pérez-Soba Anette Reenberg Angheluta Vadineanu Peter H. Verburg Bernhard Wolfslehner 《Land use policy》2012,29(4):899-910
While considerable progress has been made in understanding land use change, land system science continues to face a number of grand challenges. This paper discusses these challenges with a focus on empirical land system studies, land system modelling and the analysis of future visions of land system change. Contemporary landscapes are contingent outcomes of past and present patterns, processes and decisions. Thus, empirical analysis of past and present land-use change has an important role in providing insights into the socio-economic and ecological processes that shape land use transitions. This is especially important with respect to gradual versus rapid land system dynamics and in understanding changes in land use intensity. Combining the strengths of empirical analysis with multi-scale modelling will lead to new insights into the processes driving land system change. New modelling methods that combine complex systems thinking at a local level with macro-level economic analysis of the land system would reconcile the multi-scale dynamics currently encapsulated in bottom-up and top-down modelling approaches. Developments in land use futures analysis could focus on integrating explorative scenarios that reflect possible outcomes with normative visions that identify desired outcomes. Such an approach would benefit from the broad and in-depth involvement of stakeholders in order to link scientific findings to political and societal decision-making culminating in a set of key choices and consequences. Land system models have an important role in supporting future land use policy, but model outputs require scientific interpretation rather than being presented as predictions. The future of land system science is strongly dependent on the research community's capacity to bring together the elements of research discussed in the paper, via empirical data collection and analysis of observed processes, computer simulation across scale levels and futures analysis of alternative, normative visions through stakeholder engagement. 相似文献
80.
One of the most frequently used class of processes in time series analysis is the one of linear processes. For many statistical quantities, among them sample autocovariances and sample autocorrelations, central limit theorems are available in the literature. We investigate classical linear processes under a nonstandard observation pattern; namely, we assume that we are only able to observe the linear process at a lower frequency. It is shown that such observation pattern destroys the linear structure of the observations and leads to substantially different asymptotic results for standard statistical quantities. Central limit theorems are given for sample autocovariances and sample autocorrelations as well as more general integrated periodograms and ratio statistics. Moreover, for specific autoregressive processes, the possibilities to estimate the parameters of the underlying autoregression from lower frequency observations are addressed. Finally, we suggest for autoregressions of order 2 a valid bootstrap procedure. A small simulation study demonstrates the performance of the bootstrap proposal for finite sample size. 相似文献