| 000 | 02493nam a22004215i 4500 | ||
|---|---|---|---|
| 001 | 978-3-8349-9758-6 | ||
| 003 | DE-He213 | ||
| 005 | 20161121231008.0 | ||
| 007 | cr nn 008mamaa | ||
| 008 | 100301s2008 gw | s |||| 0|eng d | ||
| 020 |
_a9783834997586 _9978-3-8349-9758-6 |
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| 024 | 7 |
_a10.1007/978-3-8349-9758-6 _2doi |
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| 050 | 4 | _aHJ9-9940 | |
| 072 | 7 |
_aKFFD _2bicssc |
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| 072 | 7 |
_aBUS051000 _2bisacsh |
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| 082 | 0 | 4 |
_a336 _223 |
| 100 | 1 |
_aGossy, Gregor. _eauthor. |
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| 245 | 1 | 2 |
_aA Stakeholder Rationale for Risk Management _h[electronic resource] : _bImplications for Corporate Finance Decisions / _cby Gregor Gossy. |
| 264 | 1 |
_aWiesbaden : _bGabler, _c2008. |
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| 300 |
_aXVIII, 210 p. _bonline resource. |
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| 336 |
_atext _btxt _2rdacontent |
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| 337 |
_acomputer _bc _2rdamedia |
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| 338 |
_aonline resource _bcr _2rdacarrier |
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| 347 |
_atext file _bPDF _2rda |
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| 505 | 0 | _aStakeholder Theory -- The Theory of the Firm -- The Theory of Corporate Risk Management -- Theories of Corporate Finance Decisions -- Statistical methodology -- Empirical study -- Conclusions and suggestions for future research. | |
| 520 | _aOrdinarily, only the interests of shareholders, debtholders, and corporate management are taken into account when analyzing corporate financial decisions while the interests of non-financial stakeholders are often neglected. Gregor Gossy develops a so-called stakeholder rationale for risk management arguing that firms which are more dependent on implicit claims from their non-financial stakeholders, such as customers, suppliers, and employees, prefer conservative financial policies. In order to perform panel data analyses of the determinants of corporate financial decisions, the author uses data from Austrian and German industrial companies. He shows that variables for a firm’s most important non-financial stakeholders explain the firm’s capital structure and cash holding decisions. His findings suggest that a firm’s choice of accounting standards have a moderating effect on the determinants of corporate finance decisions. | ||
| 650 | 0 | _aFinance. | |
| 650 | 0 | _aPublic finance. | |
| 650 | 1 | 4 | _aEconomics. |
| 650 | 2 | 4 | _aPublic Economics. |
| 650 | 2 | 4 | _aFinance, general. |
| 710 | 2 | _aSpringerLink (Online service) | |
| 773 | 0 | _tSpringer eBooks | |
| 776 | 0 | 8 |
_iPrinted edition: _z9783834909855 |
| 856 | 4 | 0 | _uhttp://dx.doi.org/10.1007/978-3-8349-9758-6 |
| 912 | _aZDB-2-SBE | ||
| 950 | _aBusiness and Economics (Springer-11643) | ||
| 999 |
_c507000 _d507000 |
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