Program: - Aktuelle Diskussionen zur Überarbeitung des Rahmenkonzepts - Umsatzrealisierung nach IFRS 15 / Regulierte Wirtschaftsgüter - Die Neuregelungen des IFRS 9 zum Impairment von Finanzinstrumenten - DRS 20 – Änderungen in der Lageberichterstattung - Reformbestrebungen in der...

Economic Development: Asset markets in developing countries - Abhijit Banerjee (Massachusetts Institute of Technology)

Topics: - Mismatch of cognitive and non-cognitive skills in the labor market; - Cognitive and non-cognitive skills and labor productivity; - The evolution of cognitive and non-cognitive skills over the life cycle; - Policy interventions and the formation of cognitive and non-cognitive skills.

The workshop aims to promote discussion among academics by sharing recent research on the major topics related to audit quality. Papers on the following areas are welcome: - the role of regulation in improving audit quality - corporate governance systems and their impact on audit quality - audit...

Empirical Methods in Economic Growth and Development - Erich Gundlach (University of Hamburg and GIGA) The course discusses standard empirical methods with reference to seminal papers of the growth literature. The econometric software package Stata is used to replicate core empirical results. By...

All doctoral and young scholar candidates who are researching within the relevant field of study of visualizing, measuring and managing intangibles and intellectual capital, or within the topics listed below or close to the listed topics, are encouraged to apply. The list of relevant topics...

The Workshop will aim to pull together the various theoretical and practical strings which characterize the field and discuss its potential future developments by presenting plenary speeches on, and devoting some sessions to, the main issues and approaches which provide substance to the study of...

Der WHU-Campus for Controlling steht in diesem Jahr unter dem Leitthema Innovationen im Controlling. Ziel der Tagung ist es, das Thema umfassend zu beleuchten. Das Aufzeigen der unterschiedlichen Dimensionen von Innovationen im Controlling dient hierzu ebenso wie die Vorstellung konkreter...

In the past 200 years, the world has experienced unprecedented economic development as well as profound demographic changes. Many dimensions of these dynamic processes are not well understood. What are the underlying forces behind the different dimensions of economic and demographic development,...

Compared to tangible assets, “intangibles”, or knowledge-based resources, are among the most important determinants of institutions, business and industry performance. Recognizing their role in promoting entrepreneurship, firm performance and socio-economic advancement, several developed...