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Dieses Handbuch stellt in Beiträgen der führenden Experten qualitative und quantitative Forschungsmethoden des Faches vor. Behandelt werden sowohl fachspezifische Methoden wie auch Methoden der Sozialwissenschaften und der Informatik: Entwicklung von Forschungsdesigns, Befragungen, Nutzungsmessung von Websites, Benutzerforschung, Ethnomethodologie, Methoden der Informetrie, Evaluation von Informationssystemen, Inhaltsanalyse, Diskursanalyse, hermeneutische Methoden, Delphi-Methode, Methoden der buchwissenschaftlichen Forschung, Forschungsmethoden für historische Fragestellungen, Methoden der Lese- und Mediennutzungsforschung. Auch neue Möglichkeiten der Unterstützung durch Online-Tools (z.B. Online-Befragungen) werden erklärt.
This study revisits prior research on the valuation of dividends in an accounting-based valuation framework. Using a battery of tests, we show that market value deflation is essential in market-based tests of dividend displacement and signaling because it controls for ‘stale’ information in addition to scale (size) differences across firms. For U.S. firms, we show that after controlling for ‘stale’ information, the empirical association between dividends and market values switches from positive to negative. This switch is not explained by scale differences across firms. Further, we show that after controlling for staleness, the valuation of dividends remains positive for European firms. This result is explained by the relatively stronger association of dividends with future earnings in these settings (i.e., signaling). Lastly, our country-specific estimates of dividend valuation provide a potentially valuable index for studies aimed at examining the effects of accounting and securities regulation on information asymmetries in an international context.
We study the importance of owner wages and dividends as alternative payout channels in privately held firms. Using data on all Swedish closely held corporations and their owner–managers over the period 2000–2009, we find that dividends comprise one-fourth of total payout to owner–managers. Dividends are used as a flexible payout channel. Wages are the preferred payout channel and are rather sticky. Choice of payout channel and level of payout are affected by dividend and wage taxation. Consistent with the difference in flexibility across payout channels, shareholder taxes have a stronger impact on dividends than on wages.
This paper analyzes heterogeneity in capital gains tax elasticities across individuals. Using panel data of over 260,000 individuals, I find that the sensitivity of capital gains to taxes is decreasing over the individual life cycle. Younger individuals respond more strongly to changes in capital gains taxes than older individuals. An increase in age of 18 years decreases the lock-in effect of capital gains taxes by approximately 10%.
ISO 2789:2013 specifies rules for the library and information services community on the collection and reporting of statistics:
for the purposes of international reporting;
to ensure conformity between countries for those statistical measures that are frequently used by library managers, but do not qualify for international reporting;
to encourage good practice in the use of statistics for the management of library and information services.
Jahresbericht
(2013)