Sample records for BENCHMARKS (benchmarks)
from WorldWideScience.org

Sample records 1 - 20 shown. Select sample records:



15

Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany

Bornemann, Sven; Kick, Thomas; Memmel, Christoph; Pfingsten, Andreas

Section 340f of the German Commercial Code allows banks to provision against the special risks inherent to the banking business by building hidden reserves. Beyond risk provisioning, these reserves are implicitly accepted as an earnings management device. By analyzing financial statements of German ...

DRIVER (German)

18

Using benchmarking for the primary allocation of EU allowances - an application to the german power sector

Schleich, J.; Cremer, C.

Basing allocation of allowances for existing installations under the EU Emissions Trading Scheme on specific emission values (benchmarks) rather than on historic emissions may have several advantages. Benchmarking may recognize early action, provide higher incentives for replacing old installations ...

DRIVER (German)

19

Using benchmarking for the primary allocation of EU allowances - an application to the German power sector

Schleich, Joachim; Cremer, Clemens

Basing allocation of allowances for existing installations under the EU Emissions Trading Scheme on specific emission values (benchmarks) rather than on historic emissions may have several advantages. Benchmarking may recognize early action, provide higher incentives for replacing old installations ...

DRIVER (German)

29

The Anglo-German productivity puzzle, 1895-1935: a restatement and a possible resolution

Ritschl, Albrecht

Recent research on international productivity comparisons has focused on the discrepancies between benchmark comparisons and time series extrapolations from other benchmarks. For a 1907 benchmark, Stephen Broadberry and Carsten Burhop (2007) find German manufacturing to be only slightly ahead of Bri...

DRIVER (German)

30

The Anglo-German industrial productivity paradox, 1895-1938: a restatement and a possible resolution

Ritschl, Albrecht

Recent research on international productivity comparisons with historical data has encountered large discrepancies between benchmark comparisons and time series extrapolations from other benchmarks. Broadberry and Burhop (2005) have recently argued that for Hoffmann's (1965) widely accepted time ser...

DRIVER (German)

31

The Anglo-German Industrial Productivity Paradox, 1895-1938 a Restatement and a Possible Resolution

Ritschl, Albrecht

Recent research on international productivity comparisons with historical data has encountered large discrepancies between benchmark comparisons and time series extrapolations from other benchmarks. Broadberry and Burhop (2005) have recently argued that for Hoffmann’s (1965) widely accepted time ser...

DRIVER (German)