TY - CHAP A1 - Lind, Thorsten Patric T1 - Verwaltung und Verwertung der Insolvenzmasse : §§ 148 - 164 T2 - Fachanwaltskommentar Insolvenzrecht / hrsg. von Martin Ahrens; Markus Gehrlein; Andreas Ringstmeier . - 2. Aufl. Y1 - 2014 SN - 978-3-472-08559-1 SP - 1317 EP - 1356 PB - Luchterhand CY - Köln ER - TY - BOOK A1 - Birle, Jürgen P. A1 - Klein, Hartmut A1 - Müller, Thomas T1 - Praxishandbuch der GmbH : Gesellschafts- und Steuerrecht Y1 - 2014 SN - 978-3-482-56963-0 PB - NWB-Verl. CY - Herne ET - 3. Aufl. ER - TY - BOOK A1 - Schulte-Zurhausen, Manfred T1 - Organisation Y1 - 2014 SN - 978-3-8006-4689-0 PB - Vahlen CY - München ET - 6., überarb. und aktualisierte Aufl. ER - TY - JOUR A1 - Frings, Michael T1 - Neuregelung des Verbraucherschutzes – Umsetzung der EU-Verbraucherrechterichtlinie JF - NWB : NWB Steuer- und Wirtschaftsrecht Y1 - 2014 SN - 0028-3460 (Print) IS - 14 SP - 1003 EP - 1018 PB - NWB-Verlag CY - Herne ER - TY - JOUR A1 - Tran, Duc Hung T1 - Multiple corporate governance attributes and the cost of capital – Evidence from Germany JF - The British Accounting Review N2 - This paper investigates the extent to which corporate governance affects the cost of debt and equity capital of German exchange-listed companies. I examine corporate governance along three dimensions: financial information quality, ownership structure and board structure. The results suggest that firms with high levels of financial transparency and bonus compensations face lower cost of equity. In addition, block ownership is negatively related to firms' cost of equity when the blockholders are other firms, managers or founding-family members. Consistent with the conjecture that agency costs increase with firm size, I find significant cost of debt effects only in the largest German companies. Here, the creditors demand lower cost of debt from firms with block ownerships held by corporations or banks. My findings demonstrate that a uniform set of governance attributes is unlikely to satisfy suppliers of debt and equity capital equally. Y1 - 2018 U6 - http://dx.doi.org/https://doi.org/10.1016/j.bar.2014.02.003 SN - 0890-8389 VL - 46 IS - 2 SP - 179 EP - 197 PB - Elsevier CY - Amsterdam ER - TY - JOUR A1 - Goedhuys, Micheline A1 - Janz, Norbert A1 - Mohnen, Pierre T1 - Knowledge-based productivity in “low-tech” industries: evidence from firms in developing countries JF - Industrial and corporate change N2 - Using firm-level data from five developing countries—Brazil, Ecuador, South Africa, Tanzania, and Bangladesh—and three industries—food processing, textiles, and the garments and leather products—this article examines the importance of various sources of knowledge for explaining productivity and formally tests whether sector- or country-specific characteristics dominate these relationships. Knowledge sources driving productivity appear mainly sector specific. Also differences in the level of development affect the effectiveness of knowledge sources. In the food processing sector, firms with higher educated managers are more productive, and in least-developed countries, additionally those with technology licenses and imported machinery and equipment. In the capital-intensive textiles sector, productivity is higher in firms that conduct R&D. In the garments and leather products sector, higher education of the managers, licensing, and R&D raise productivity. Y1 - 2014 U6 - http://dx.doi.org/10.1093/icc/dtt006 SN - 1464-3650 (E-Journal); 0960-6491 (Print) VL - 23 IS - 1 SP - 1 EP - 23 PB - Oxford University Press CY - Oxford ER - TY - GEN A1 - Olbertz, Klaus T1 - Kein Anspruch auf Tarifgehaltserhöhungen bei Kündigung des in Bezug genommenen Anerkennungstarifvertrags T2 - Gesellschafts- und Wirtschaftsrecht : GWR Y1 - 2018 SN - 1868-1816 N1 - Anm. zu BAG: Entscheidungsbesprechung zum Urteil v. 11.12.2013 - 4 AZR 473/12 SP - 377 EP - 377 ER - TY - BOOK A1 - Schneider, Bettina A1 - Schneider, Wilhelm T1 - Jahresabschluss und Jahresabschlussanalyse : systematische Darstellung in Übersichten. (Reihe Betriebswirtschaftslehre in Übersichten ; 2) Y1 - 2014 SN - 978-3–95404–828–1 PB - Cuvillier CY - Göttingen ET - 5. Aufl., Studienausg. ER - TY - CHAP A1 - Lind, Thorsten Patric T1 - Insolvenzverwalter, Organe der Gläubiger : §§ 56-62, 66-72, 74-79 T2 - Fachanwaltskommentar Insolvenzrecht / hrsg. von Martin Ahrens; Markus Gehrlein; Andreas Ringstmeier . - 2. Aufl. Y1 - 2014 SN - 978-3-472-08559-1 SP - 649 - 703; 728 - 745; 748 - 762 PB - Luchterhand CY - Köln ER - TY - BOOK A1 - Fredebeul-Krein, Markus A1 - Koch, Walter A. S. A1 - Kulessa, Margareta A1 - Sputek, Agnes T1 - Grundlagen der Wirtschaftspolitik Y1 - 2014 SN - 978-3-8252-8556-2 PB - UVK Verl.-Ges. CY - Konstanz [u.a.] ET - 4. Aufl. ER -