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Measuring the influence of subsidies on the sustainability of microfinance institutions is a major challenge. This dissertation shows that the Subsidy Dependence Index remains the most promising ratio to calculate the subsidy received and measure microfinance institutions’ dependence on subsidies to conduct further research on the institutions’ ability to become socially and financially sustainable. By comparing the Subsidy Dependence Index to alternative measurements, a detailed discussion, and an exemplary calculation, its applicability to addressing the research gap of microfinance institutions’ reliance on subsidies to improve their efficiency can be shown. A calculation for 224 microfinance institutions serving 23.5 million active borrowers shows its applicability for large-scale data sets. Focusing on the microfinance institution (MFI), this research project takes an institutionalist approach.
Since efficiency is the prerequisite to sustainability, the hypothesis that subsidies have a conflicting influence on microfinance institutions’ financial and social efficiency has been tested using a reduced panel of 216 microfinance institutions. A multi-input/ multi-output data envelopment analysis (DEA) is applied to determine financial and social efficiency beyond ratios. The efficiency scores that serve as a proxy for sustainability are then used as dependent variables in panel data regressions. The main finding is that subsidies have a negative but only marginal effect on efficiency. However, the effect is only strongly significant regarding social efficiency.
To the best of the author’s knowledge, there is no research done to evaluate the influence of subsidies on financial and social efficiency based on a DEA.
Delphi-Studie Zukunft 2030
(2021)
Delphi-Studie
(2021)
In my doctoral dissertation, I conduct research on family firm decision-making, performance, and valuation. In particular, I explore (i) the role stocks—in contrast to flow-based theories used by extant research (i.e., prospect theory and its derivatives)—in share repurchasing decisions of family firms by drawing on motivation-opportunity-ability theory of behavior and the developed stock-based view on family firm decision-making, (ii) the moderating effect of national culture (i.e., the degree of masculinity) on the effects of board diversity on family firm performance by drawing on upper echelons theory, and (iii) the effects of non-family-managed family firms on firm valuation in the acquisition context by drawing on signaling theory.
Background: In view of steadily rising healthcare expenditures (HCE), studies on spending distributions can provide important guidance for policy decisions. Since the majority of HCE is concentrated in a few high-cost cases, this study focusses on the spending distribution between different cost-risk groups. We show detailed allocation structures, distinguishing several categories of HCE and the survival status of insureds to gain insights regarding the share of mortality costs.
Methods: Our analyses rely on data from a large sickness fund that covers around four million insureds. We classify the population into ten equal risk groups by costs and then determine expenditure shares of total HCE and daily per-capita expenditures depending on survival status and risk group affiliation.
Results: Our results offer that the often stated dominating effect of mortality costs of HCE is only evident in lower cost-risk groups and almost exclusively attributable to inpatient care. Furthermore, HCE in the calendar year of death is the same for most cost-risk groups, with the exception of risk groups at both ends of the distribution. However, in the case of the highest cost-risk group, the difference between survivors and decedents is proportionally small. The differences in cost structure between decedents in high-risk and other risk groups are primarily attributable to pharmaceutical spending.
Conclusion: Short-term high HCE in the year of death occur equally in all cost-risk groups and are hardly avoidable. By contrast, in the extremely high cost-risk groups, the cost difference between the year before death and the year of death is much smaller. Overall, this group remains the main target to influence the rise in HCE and its characteristics should be considered with respect to future HCE projections.