1. ZEW Discussion Paper Nr. 05-52 // 2005

    The Virtual Location of E-Tailers: Evidence from a B2C E-Commerce Market

    An Internet retailer’s (e-tailer’s) outstanding virtual location enhances the probability of being noticed by potential customers. The notion of a virtual location for e-tailers refers to the analogy to the…

  2. ZEW Discussion Paper Nr. 05-50 // 2005

    Is there a Difference? The Performance Characteristics of SRI Equity Indexes

    Investments in socially responsible investments (SRI) are still a small, but growing segment of international capital markets. This study analyses whether a SRI screening process applied to equities results in…

  3. ZEW Discussion Paper Nr. 05-49 // 2005

    Do Magazines’ “Companion Websites” Cannibalize the Demand for the Print Version?

    We analyze the relationship between website visits, magazine demand and the demand for advertising pages using Granger non-causality tests on the basis of an extensive and externally audited quarterly data set…

  4. ZEW Discussion Paper Nr. 05-38 // 2005

    IAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of Companies

    The adoption of IAS/IFRS in the European Union is part of the European Commission’s global tax policy whose aim is to establish a coordinated corporate tax base. The paper examines the impact of an IAS/IFRS-…