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Die Haftung des Wirtschaftsprüfers : eine ökonomische Betrachtung des Verschuldenskonzeptes
Karl, Martin - 2019
Persistent link: https://www.econbiz.de/10012522778
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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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Die Auswirkungen verschärfter Haftungsrisiken auf die Prüfungsqualität in der Jahresabschlussprüfung
Schneider, Anna - 2023
Persistent link: https://www.econbiz.de/10014417969
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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