Kristina Yankova addresses the question of what role professional skepticism plays in the context of cognitive biases (the so-called information order effects) in auditor judgment. Professional skepticism is a fundamental concept in auditing. Despite its immense importance to audit practice and...

Internationalisierung der Rechnungslegung — für alle Unternehmen und um jeden Preis? -- Ursprünge und Entwicklung der Internationalisierung der Rechnungslegung in Deutschland -- Die neue Rechnungslegungsstrategie der EU und ihr Einfluss auf die Internationalisierung der Rechnungslegung in...

Grundlagen und Ursachen der Entstehung von Katastrophen-Risiko-Kontrakten -- Struktur von üblichen Finanzkontrakten zur Katastrophen-Risikoabsicherung und aktuelle Marktlage -- Determinierung des Analyserahmens und relevanter Einflussfaktoren -- Analyse der bestehenden Katastrophen-Kontrakte --...

Charakterisierung, strategische Motive und Treiber der vertikalen Integration Wertschöpfungsketten: Computer, Mobilfunk, Automobile, Privatkundengeschäft, Pharmazeutika, Textilien, Konsumgüter, Einzelhandel, Spielfilm, Videospiele und Musik Fallbeispiel Ergebnisse Umschlagtext Seit Beginn der...

This book is devoted to the analysis of the three main financial crises that have marked this century: 2001 Argentina’s defaulting on its external debt, the American subprime crisis in 2008, and the current European debt crisis in Europe. The book pursues three major objectives: firstly, to...

University Startups and Spin-Offs teaches university students, researchers, and educators the most effective strategies and tactics for launching their own startups from academic platforms with the backing of school programs, public grants, incubators, seed accelerators, and private partnerships...

Financial Ratios for Executives is written specifically with today’s global executive in mind. It makes financial ratios easy to understand and use effectively. This short book will prove invaluable to both financial and non-financial executives looking for easy, intuitive methods to assess...

This textbook first introduces the reader to return measurement and then goes on to compare the time-weighted rate of return (TWR) with the money-weighted rate of return (MWR). To emphasize the importance of risk in conjunction with return, different tracking errors are analyzed and ex-post...

This volume includes the full proceedings from the 1994 Academy of Marketing Science (AMS) Annual Conference held in Nashville, Tennessee. The research and presentations offered in this volume cover many aspects of marketing science including marketing strategy, consumer behavior, international...