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- W1974294538 abstract "This paper compares the corporate property holdings of European and US corporations. The authors initially calculate standard benchmarks based on accounting and balance‐sheet information as of 1999, and then test for significant differences by two‐digit standard industrial classification levels between European and US firms. They follow the methodology of Johnson and Keasler (1993) and compare property, plant and equipment book values to a variety of non‐property balance sheet and market value figures. However, this paper extends previous research through a comparative analysis of 1,573 US firms to 2,182 European firms. The findings suggest there are significant differences between Europe and the USA, dependent on the specific benchmark and industrial sector. The conclusions postulate a variety of explanations of the corporate property differences and provide ideas for further research." @default.
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- W1974294538 date "2001-12-31" @default.
- W1974294538 modified "2023-10-10" @default.
- W1974294538 title "European versus US corporations: A comparison of property holdings" @default.
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- W1974294538 doi "https://doi.org/10.1108/14630010210811741" @default.
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