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Wirtschaftliches Prüfungswesen : sämtliche Prozessschritte der Abschlussprüfung, integrierende Darstellung von Berufsrecht und Berufspraxis, Überleitung auf ISA [DE], Kommentierung...
Graumann, Mathias - 2023 - 7., aktualisierte und erweiterte Auflage
Persistent link: https://www.econbiz.de/10014335006
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Continuing Dangers of Disinformation in Corporate Accounting Reports
Kane, Edward J. - 2003
Insiders can artificially deflect the market prices of financial instruments from their full-information or inside value' by issuing deceptive accounting reports. Incentive support for disinformational activity comes through forms of compensation that allow corporate insiders to profit...
Persistent link: https://www.econbiz.de/10012469064
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Do Report Cards Tell Consumers Anything They Don't Already Know? The Case of Medicare HMOs
Dafny, Leemore - 2005
The use of government-mandated report cards to diminish uncertainty about the quality of products and services is widespread. However, report cards will have little effect if they simply confirm consumers' prior beliefs. Moreover, documented "responses" to report cards may reflect learning about...
Persistent link: https://www.econbiz.de/10012467259
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Media and Social Capital
Campante, Filipe R.; Durante, Ruben; Tesei, Andrea - National Bureau of Economic Research - 2021
We survey the empirical literature in economics on the impact of media technologies on social capital. Motivated by a … social and political participation to interpersonal trust, in its benign and destructive manifestations. The impact of media … networks they create, as well as individual characteristics and media consumption choices …
Persistent link: https://www.econbiz.de/10012629450
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Information Frictions and News Media in Global Value Chains
Bui, Ha; Huo, Zhen; Levchenko, Andrei A.; … - National Bureau of Economic Research - 2022
We introduce information frictions into a tractable quantitative multi-country multi-sector model with global value chains. Producers in a sector do not perfectly observe contemporaneous shocks to other countries and sectors, and their output decisions respond to their idiosyncratic beliefs...
Persistent link: https://www.econbiz.de/10013210061
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Persistent Effects of Violent Media Content
Lindo, Jason M. - 2020
We document the immediate and long-term effects of violent media. Specifically, we evaluate the effects of The Ultimate …
Persistent link: https://www.econbiz.de/10012481823
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Learning from Shared News : When Abundant Information Leads to Belief Polarization
Bowen, T. Renee; Dmitriev, Danil; Galperti, Simone - National Bureau of Economic Research - 2021
opposite extreme beliefs resulting in severe polarization. Our results hold without media bias or fake news, so eliminating …
Persistent link: https://www.econbiz.de/10012482681
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Biases in Information Selection and Processing : Survey Evidence from the Pandemic
Faia, Ester; Fuster, Andreas; Pezone, Vincenzo; Zafar, Basit - National Bureau of Economic Research - 2021
How people form beliefs is crucial for understanding decision-making under uncertainty. This is particularly true in a situation such as a pandemic, where beliefs will affect behaviors that impact public health as well as the aggregate economy. We conduct two survey experiments to shed light on...
Persistent link: https://www.econbiz.de/10012482699
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Pop Internationalism : Has A Half Century of World Music Trade Displaced Local Culture?
Ferreira, Fernando - 2010
Advances in communication technologies over the past half century have made the cultural goods of one country more readily available to consumers in another, raising concerns that cultural products from large economies - in particular the US - will displace the indigenous cultural products of...
Persistent link: https://www.econbiz.de/10012462688