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Stabilität von Diversifikationseffekten im Markowitz-Modell
Bissantz, Nicolai; Steinorth, Verena; Ziggel, Daniel - In: AStA Wirtschafts- und Sozialstatistisches Archiv 5 (2011) 2, pp. 145-157
Persistent link: https://www.econbiz.de/10009324609
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Internal and external drivers for risk taking in UK and German insurance markets
Eling, Martin; Marek, Sebastian D. - In: International Journal of Banking, Accounting and Finance 4 (2012) 1, pp. 48-76
corporate governance system and the control-based regime implemented in Germany, with the UK exhibiting a higher level of risk …
Persistent link: https://www.econbiz.de/10010668776
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Hedging weather risk on aggregated and individual farm-level: Pitfalls of aggregation biases on the evaluation of weather index-based insurance
Heimfarth, Leif Erec; Finger, Robert; Musshoff, Oliver - In: Agricultural Finance Review 72 (2012) September, pp. 471-487
/methodology/approach – The study is based on yield time series from individual farms in central Germany and weather data provided by the German …
Persistent link: https://www.econbiz.de/10010592202
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Perceptions of owners in German construction projects: congruence with project risk theory
Bryde, David James; Volm, Jurgen Marc - In: Construction Management and Economics 27 (2009) 11, pp. 1059-1071
The construction industry is a major user of formal project risk management practices, yet risk is often dealt with inadequately, which is a contributory factor to poor performance. Conceptual developments propose a holistic view of risk incorporating threats and opportunities and the management...
Persistent link: https://www.econbiz.de/10008603304
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Measuring flight to quality: a local correlation analysis
Inci, A. Can; Li, H.C.; McCarthy, Joseph - In: Review of Accounting and Finance 10 (2011) February, pp. 69-69
Purpose – The purpose of this paper is to use the local correlation technique to measure flight to quality, which is defined as a pronounced and generally rapid increase in risk aversion. Flight to quality between American, British, German, Japanese, and Hong Kong spot equity indices and index...
Persistent link: https://www.econbiz.de/10008830014
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A review of multiple natural hazards and risks in Germany
Kreibich, Heidi; Bubeck, Philip; Kunz, Michael; Mahlke, … - In: Natural Hazards 74 (2014) 3, pp. 2279-2304
Although Germany is not among the most hazard-prone regions of the world, it does experience various natural hazards … increase in several regions of Germany if efficient risk management is not able to accommodate global changes. The most … hazards, associated risks and their management in Germany is provided. This review reveals that event and risk analyses, as …
Persistent link: https://www.econbiz.de/10011151474
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Effective use of qualitative materiality factors: evidence from Spain
Corte, Javier Montoya del; García, Francisco Javier … - In: Managerial Auditing Journal 25 (2010) June, pp. 458-483
Purpose – The purpose of this paper is to provide evidence concerning the effective use of qualitative materiality factors (QMF) included in the new ISA 450, and its potential consequences from the perspective of Spanish independent auditors and preparers of financial statements....
Persistent link: https://www.econbiz.de/10009319226
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Do audit tenure and firm size contribute to audit quality?: Empirical evidence from Jordan
Al-Thuneibat, Ali Abedalqader; Issa, Ream Tawfiq Ibrahim Al - In: Managerial Auditing Journal 26 (2011) May, pp. 317-334
Purpose – The purpose of this paper is to analyze the effect of the length of the audit firm-client relationship and the size of the audit firm on audit quality in Jordan. Design/methodology/approach – To test their hypotheses, the authors use the quadratic form approach, similar to Chi and...
Persistent link: https://www.econbiz.de/10009320922
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Client-specific litigation risk and audit quality differentiation
Sun, Jerry; Liu, Guoping - In: Managerial Auditing Journal 26 (2011) May, pp. 300-316
Purpose – The purpose of this paper is to examine whether client-specific litigation risk affects the audit quality differentiation between Big N and non-Big N auditors. Specifically, the authors examine whether higher quality audits of Big N auditors relative to non-Big auditors is more...
Persistent link: https://www.econbiz.de/10009320933
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Usage of Internal Auditing Standards and internal auditing activities in South Africa and all respondents
Marais, Marinda; Burnaby, Priscilla A.; Hass, Susan; … - In: Managerial Auditing Journal 24 (2009) October, pp. 883-898
Purpose – The purpose of this paper is to compare the responses of South African respondents with all Common Body of Knowledge (CBOK) 2006 respondents in the areas of compliance with the Institute of Internal Auditors' (IIA) International Standards for the Professional Practice of Internal...
Persistent link: https://www.econbiz.de/10009350116