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This dissertation explores how financial reporting enforcement differs in Europe and how these differences influence the materiality assessment and disclosure decisions made by the preparers of the financial statement. Furthermore, it analyses how financial reporting enforcement influences the...
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Was geschieht mit Menschen, denen professionell geholfen wird? Mit diesem Fokus zielt der Band auf den Kern institutioneller Hilfeleistungen: ihre Folgen für die AdressatInnen. Zugrunde gelegt wird ein komplexer Begriff von Folgen. Sie verweisen auf Deutungs- und Handlungsmuster,...
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This dissertation consists of three essays that have a common focus on the econometrics of survey expectations data … understanding of economic dynamics. Second, survey data provide information that is otherwise unavailable, e.g. the economic … survey expectations data in forecasting. …
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