The German Business Panel: Firm-level data for accounting and taxation research
J Bischof, P Doerrenberg… - European Accounting …, 2024 - Taylor & Francis
ABSTRACT The German Business Panel (GBP) periodically surveys key decision-makers
via a large sample of companies in Germany. The survey questions investigate managers' …
via a large sample of companies in Germany. The survey questions investigate managers' …
Unemployment Risk and Debt Contract Design
N Yehuda, CS Armstrong, D Cohen… - The Accounting …, 2023 - publications.aaahq.org
We examine how firms' contractual relationships with their employees affect the design of
their debt contracts, and the use of financial covenants in particular. Viewing the firm as the …
their debt contracts, and the use of financial covenants in particular. Viewing the firm as the …
Cost stickiness and bank loan contracting
JB Kim, J Zhou - Advances in accounting, 2023 - Elsevier
This study examines whether and, if so, how borrowers' asymmetric cost behavior (ie, cost
stickiness) is factored into the price and non-price terms of bank loan contracts. We provide …
stickiness) is factored into the price and non-price terms of bank loan contracts. We provide …
Do options trading activities affect underlying firms' asymmetric cost behavior?
We investigate whether options trading activities affect underlying firms' degree of cost
stickiness. Using a panel of US companies, we find that options trading activities reduce the …
stickiness. Using a panel of US companies, we find that options trading activities reduce the …
Breaking it down: economic consequences of disaggregated cost disclosures
Motivated by the Financial Accounting Standards Board's project on the disaggregation of
income statement expenses, we study a Korean rule change that allowed firms to withhold a …
income statement expenses, we study a Korean rule change that allowed firms to withhold a …
Strategy Typology and Cost Structure:<? pag\break?> A Textual Analysis Approach
<? show [AQ ID= GQ2 POS=-24pt]?><? show [AQ ID= GQ5 POS= 12pt]?> This study
investigates the impact of firms' strategic positioning on cost structure. Using textual analysis …
investigates the impact of firms' strategic positioning on cost structure. Using textual analysis …
The German Business Panel: evidence on accounting and business taxation
Abstract The German Business Panel (GBP) periodically surveys key decision-makers in a
large sample of companies in Germany. The survey questions investigate the inputs to …
large sample of companies in Germany. The survey questions investigate the inputs to …
Resource adjustment costs, cost stickiness, and value creation in mergers and acquisitions
Y Jang, N Yehuda - Contemporary Accounting Research, 2021 - Wiley Online Library
We examine whether resource adjustment costs, such as installation and disposal costs for
fixed assets, or hiring and firing costs for employees, impede value creation in mergers and …
fixed assets, or hiring and firing costs for employees, impede value creation in mergers and …
CSR investment and operating and financial leverage under competitive pressure
We investigate the cost of socially behaving firms and its impact on firms' operating and
financial leverage. In addition, this relationship is likely to be subject to a potential …
financial leverage. In addition, this relationship is likely to be subject to a potential …
The inception of credit default swap trading and corporate cost structure
Prior literature shows that how creditors monitor borrowers and exercise control rights affect
borrowers' investment and financial policies, but little is known about their impact on …
borrowers' investment and financial policies, but little is known about their impact on …