Anzeige der Dokumente 1-20 von 1145

    • A Decentralization Theorem of Taxation 

      Lipatov, Vilen; Weichenrieder, Alfons J. (2015-05-01)
      "In the EU there are longstanding and ongoing pressures towards a tax that is levied on the EU level to substitute for national contributions. We discuss conditions under which such a transition can make sense, starting ...
    • A Life-Cycle Model with Ambiguous Survival Beliefs 

      Groneck, Max; Ludwig, Alexander; Zimper, Alexander (2015-10-02)
      Based on a cognitive notion of neo-additive capacities reflecting likelihood insensitivity with respect to survival chances, we construct a Choquet Bayesian learning model over the life-cycle that generates a motivational ...
    • A Modern Take on Market Efficiency: The Impact of Trump’s Tweets on Financial Markets 

      Abdi, Farshid; Kormanyos, Emily; Pelizzon, Loriana; Getmansky, Mila; Simon, Zorka (2021-05-06)
      We focus on the role of social media as a high-frequency, unfiltered mass information transmission channel and how its use for government communication affects the aggregate stock markets. To measure this effect, we ...
    • A Quasi Real-Time Leading Indicator for the EU Industrial Production 

      Donadelli, Michael; Paradiso, Antonio; Riedel, Max (2016-01-04)
      We build a quasi real-time leading indicator (LI) for the EU industrial production (IP). Differently from previous studies, the technique developed in this paper gives rise to an ex-ante LI that is immune to “overlapping ...
    • A Repeated Principal-Agent Model with On-the-Job Search 

      Herbold, Daniel (2014-08-01)
      This paper analyzes how on-the-job search (OJS) by an agent impacts the moral hazard problem in a repeated principal-agent relationship. OJS is found to constitute a source of agency costs because efficient search incentives ...
    • A Stochastic Forward-Looking Model to Assess the Profitability and Solvency of European Insurers 

      Berdin, Elia; Pancaro, Cosimo; Kok Sørensen, Christoffer (2016-11-01)
      In this paper, we develop an analytical framework for conducting forward-looking assessments of profitability and solvency of the main euro area insurance sectors. We model the balance sheet of an insurance company ...
    • A Tale of One Exchange and Two Order Books: Effects of Fragmentation in the Absence of Competition 

      Bernales, Alejandro; Garrido, Nicolás; Sagade, Satchit; Valenzuela, Marcela; Westheide, Christian (2018-10-01)
      Exchanges nowadays routinely operate multiple, almost identically structured limit order markets for the same security. We study the effects of such fragmentation on market performance using a dynamic model where agents ...
    • AAER 

      Unbekannter Autor
      Accounting and Auditing Enforcement Releases: The list below provides links to financial reporting related enforcement actions concerning civil lawsuits brought by the Commission in federal court and notices and orders ...
    • AAII 

      Unbekannter Autor
      The American Association of Individual Investors is an independent, nonprofit corporation formed for the purpose of assisting individuals in becoming effective managers of their own assets through programs of education, ...
    • Abandon Ship: Deferred Compensation and Risk-Taking Incentives in Bad Times 

      Cambrea, Domenico Rocco; Colonnello, Stefano; Curatola, Giuliano; Fantini, Giulia (2017-05-23)
      We study how US chief executive officers (CEOs) invest their deferred compensation plans depending on the firm's profitability. By looking at the correlation between the CEO's return on these plans and the firm's stock ...
    • ABS 

      Unbekannter Autor
      The ABS purpose is to inform Australia's important decisions by partnering and innovating to deliver relevant, trusted, objective data, statistics and insights. The ABS is Australia’s national statistical agency, providing ...
    • AC Nielsen 

      Unbekannter Autor
      AC Nielsen ist ein amerikanisches Marktforschungsinstitut mit deutscher Niederlassung in Frankfurt am Main, welches auf Handelsforschung spezialisiert ist. 1923 von Arthur C. Nielsen gegründet, hatte das Unternehmen seinen ...
    • Accounting for Financial Stability: Lessons from the Financial Crisis and Future Challenges 

      Bischof, Jannis; Laux, Christian; Leuz, Christian (2020-07-08)
      This paper examines banks’ disclosures and loss recognition in the financial crisis and identifies several core issues for the link between accounting and financial stability. Our analysis suggests that, going into the ...
    • ACS 

      Unbekannter Autor
      The American Community Survey (ACS) helps local officials, community leaders, and businesses understand the changes taking place in their communities. It is the premier source for detailed population and housing information ...
    • Add-On Pricing in Retail Financial Markets and the Fallacies of Consumer Education 

      Kosfeld, Michael; Schüwer, Ulrich (2016-07-11)
      We analyze the consequences of consumer education on prices and welfare in retail financial markets when some consumers are naive about shrouded addon prices and banks try to exploit this. Allowing for different information ...
    • Administrative data 

      Unbekannter Autor
      Data from a large German bank
    • Administrative data linked with personal financial management tool 

      Unbekannter Autor
      Administrative Data: The data comprises the administrative bank records of more than 100,000 clients of a major German bank from 2015 to 2019. The data comprises the clients’ full history of holdings and transactions in ...
    • Aggregate and Distributional Effects of Increasing Taxes on Top Income Earners 

      Brüggemann, Bettina; Yoo, Jinhyuk (2015-07-13)
      We analyze the macroeconomic implications of increasing the top marginal income tax rate using a dynamic general equilibrium framework with heterogeneous agents and a fiscal structure resembling the actual U.S. tax system. ...
    • Aging and Pension Reform: Extending the Retirement Age and Human Capital Formation 

      Vogel, Edgar; Ludwig, Alexander; Börsch-Supan, Axel (2014-12-29)
      Projected demographic changes in industrialized and developing countries vary in extent and timing but will reduce the share of the population in working age everywhere. Conventional wisdom suggests that this will increase ...
    • AiMark 

      Unbekannter Autor
      We initiate and support academic research programs. Our mission is to become World Leader in FMCG Consumer and Market Knowledge through academic excellence, expert data practice and vast international benchmark databases.