UNTERNEHMENSPUBLIZITÄT: Immer neue Vorschriften und Standardsmachen den IR-Verantwortlichen das Leben schwer. Doch trotz aller Regulierunggibt es noch genügend Möglichkeiten, eigene Akzente zu setzen.[...]

In a large-scale laboratory experiment, we investigate whether subjects’ scores on the cognitivereflection test (CRT) are related to their susceptibility to the base rate fallacy, the conservatismbias, overconfidence, and the endowment eect.

We empirically investigate possible distortions in subjective performance evaluations. A keyhypothesis is that evaluations are more upward biased the closer the social ties betweensupervisor and appraised employee. We test this hypothesis with a company data set from acall center organization...

We use a simple, three-item test for cognitive abilities to investigate whether established behavioral biases that play a prominent role in behavioral economics and finance are related to cognitive abilities...

A growing number of studies in finance decompose multi-period buy-and-hold portfolioreturns into a series of single period returns. The method used to decomposethese returns is important because researchers use them in tests of asset pricing modelsand market efficiency and in evaluating the...