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Buchungsfälle sind immer nur dann schwierig, wenn sie selten vorkommen oder noch nicht vorgekommen sind. In der Neuauflage unseres Bestsellers "Schwierige Geschäftsvorfälle richtig buchen" zeigen Ihnen die Autor:innen nicht nur die Buchungen, sondern auch immer die Auswirkungen in der Bilanz...
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Im Rahmen der Identifikation des betriebsnotwendigen Eigenkapitals nach § 7 Abs. 1 GasNEV/33 StromNEV ist umstritten, inwiefern asymmetrische Kürzungen zulässig sind. Diese entstehen dann, wenn die Regulierungsbehörden eine Vermögensposition auf der Aktivseite als nicht betriebsnotwendig...
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Using quantile regression and a rich cross section data set for German manufacturing plants this paper documents that the impact of plant characteristics on export activities varies along the conditional size distribution of the export/sales ratio. For example, firm size is statistically...
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Many plant-level studies find that average wages in exporting firms are higher than in non-exporting firms from the same industry and region. This paper uses a large set of linked employeremployee data from Germany to analyze this exporter wage premium. We show that the wage differential becomes...
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We use newly available representative panel data for manufacturing enterprises in West and East Germany to investigate the link between production-related subsidies and exports. We report that only a small fraction of enterprises is subsidized, and that exports and subsidies are positively...
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Using unique recently released nationally representative high-quality longitudinal enterprise-level data for Germany, this paper presents the first comprehensive evidence on the relationship between exports and profitability. It documents that the positive profitability differential of exporters...
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