Many governments have replaced traditional cash-based accounting with some form of accrual-based accounting system. However, empirical evidence on the effects of the public accounting system on fiscal policy is scarce. Following rules by the federal states, municipalities in Germany have adopted...

We study the fiscal policy reactions of municipalities in the German state of North Rhine-Westphalia to an unanticipated spending shock. The implementation of a horizontal transfer system led to additional contributions for selected municipalities. Using the quasi-random assignment, we examine...

Daten einer umfangreichen Erhebung bei Absolventen/innen des Bachelor-Studiengangs Wirtschaftsinformatik der Hochschule Hannover eröffnen einen Einblick in das Berufsleben von Wirtschaftsinformatiker/n in den ersten Jahren nach Studienabschluss. Die Ergebnisse weisen auf eine hohe...