With this study we are the first to systematically compare todays two major counterparts as a source of accounting and financial data for researchers: Compustat North America by Standard & Poors and Worldscope by Thomson Financial. This investigation is conducted for U.S. and partly Canadian...

This paper investigates which comparables selection method generates the mostprecise forecasts when valuing European companies with the enterprise value to EBIT multiple. We also consider the USA as a reference point. It turns out that selecting comparable companies with similar return on assets...

Comparative advertising has been permitted in Germany in 2000. So far, advertisingpractitioners and researchers have neither reached a consensus on its effectiveness noron its usefulness for corporate communication. The authors conducted two studies: Oneto capture the opinions of advertisers on...

This paper identifies some common errors that occur in comparative law, offers some guidelines tohelp avoid such errors, and provides a framework for entering into studies of the company laws ofthree major jurisdictions. The first section illustrates why a conscious approach to...

Der Europäische Rat von Lissabon hatte den Rat und die Kommission aufgefordert, bis Juni 2000 ein Benchmarking einzuleiten, dessen erste Ergebnisse bis Dezember 2000 vorliegen sollten. Die ersten greifbaren Resultate der Unternehmenspolitik werden im folgenden dargestellt.

The assessment of the performance of learners by means of benchmark experiments is established exercise. In practice, benchmark studies are a tool to compare the performance of several competing algorithms for a certain learning problem. Cross-validation or resampling techniques are commonly...

Vorliegende Dissertation vergleicht die Rechenlegung von Deutschland und Finnland.

Besonders in wirtschaftlich schwierigen Zeiten gelten Innovationsvorgänge allzu oft als vielseitige Problemlöser und Wunderwaffe. Galten Erfindungen und Entdeckungen früher als nichts weiter als die Wiederentdeckung von Gottgegebenem, ist der Innovationsbegriff heute verbunden mit der...