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The Impact of International Outsourcing on Labour Market Dynamics in Germany

Bachmann, Ronald; Braun, Sebastian - 2008

investigate how workers' labour market transitions are affected by international outsourcing. In order to do so, we estimate … nonparticipation. Outsourcing is found to have no significant impact on overall job stability in the manufacturing sector, but it is … associated with increased job stability in the service sector. Furthermore, the effect of outsourcing varies strongly across …

Persistent link: https://www.econbiz.de/10010264724

The impact of international outsourcing on labour market dynamics in Germany

Bachmann, Ronald; Braun, Sebastian - 2008

investigate how workers' labour market transitions are affected by international outsourcing. In order to do so, we estimate … out of the labour force. Outsourcing is found to have no significant impact on job stability in the manufacturing sector … effect of outsourcing varies across skill levels. An analysis of the different labour market flows shows that labour market …

Persistent link: https://www.econbiz.de/10010263721

Berücksichtigung von Börsenkursen bei der Ermittlung von Barabfindungen im Rahmen von aktienrechtlichen Strukturmaßnahmen

Henselmann, Klaus; Schrenker, Claudia; Winkler, Nadine - 2010

Due to judicial decisions the stock market prices are deemed to be the lower value limit in determining the compensations within structural measures according to German stock corporation law (e.g. squeeze-out of minority stockholders). By applying other valuation methods, in particular the...

Persistent link: https://www.econbiz.de/10010304302

Berücksichtigung von Börsenkursen bei der Ermittlung von Barabfindungen im Rahmen von aktienrechtlichen Strukturmaßnahmen

Henselmann, Klaus; Schrenker, Claudia; Winkler, Nadine - 2010

Persistent link: https://www.econbiz.de/10008664648

Probleme des Insolvenzplanverfahrens

Henselmann, Klaus; Gutbier, Manuel - 2010

The paper analyses options in case of insolvency. Although insolvency plans empirically are very successful, they are not used very much. Reasons that prevent their application and possibilities for their promotion are discussed. -- Insolvenz ; Insolvenzplan ; Insolvenzverwalter ;...

Persistent link: https://www.econbiz.de/10003948384

Prognoseeignung des Prognoseberichts? : eine empirisch gestützte Diskussion vor dem Hintergrund aktueller Änderungen im DRS 15 und der geplanten Umsetzung des ED "Management Commen...

Henselmann, Klaus; Klein, Martin; Raschdorf, Florian - 2010

In today's uncertain financial climate it is particularly important for entities to explain their financial performance relative to their expectations. Therefore, the paper analyzes the quality and quantity of management reporting in Germany's publicly traded MDAX and SDAX companies using a...

Persistent link: https://www.econbiz.de/10003948436

Der Wertpapierprospekt : empirische Befunde zur Qualität der Risikoangaben bei Neuemissionen

Henselmann, Klaus; Klein, Martin; Maier, Christian - 2009

The paper analyzes the risk disclosure quality in the prospectus of IPOs in Germany between 2006 and 2008. Quality of risk information is measured as precision and comprehensibility. The relationship between risk disclosure quality and earnings power is tested. -- Risikoberichterstattung ;...

Persistent link: https://www.econbiz.de/10003948516

IFRS for SMEs : eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?

Henselmann, Klaus; Klein, Martin; Wiese, Maren - 2010

The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international standards. The paper analyses the differences compared to the German-GAAP and highlights the consequences for medium-sized entities in Germany. -- Accounting ; full IFRS ; IFRS ;...

Persistent link: https://www.econbiz.de/10003966547

Empirische Analyse des Offenlegungszeitpunkts von Jahresabschlüssen nach dem EHUG

Henselmann, Klaus; Kaya, Devrimi - 2008

The paper analyses the timing of disclosing financial statements for small and medium enterprises (SME) in Germany in 2007 and 2008. Comparisons of different regional areas and different company sizes are made and possible explanations for the results discussed. -- Rechnungslegungspolitik ;...

Persistent link: https://www.econbiz.de/10003803692

IFRS for SMEs : eine interessante Option für deutsche KMUs auf dem Gebiet der Konzernrechnungslegung?

Henselmann, Klaus; Roos, Benjamin - 2009

The paper analyzes whether the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs), published July 9, 2009, could be an interesting option for the consolidated financial statements of small and medium-sized entities (SMEs) in Germany. Background is the...

Persistent link: https://www.econbiz.de/10003929019