Allokationsverfahren zur Vergabe von Zutrittslizenzen an Marktneulinge differieren hinsichtlich mehrerer Aspekte. Einer davon ist die Veröffentlichung der vom Regulierer im Lizenzvergabeverfahren gesammelten Informationen. Der Autor untersucht den Einfluss der Informationsweitergabe auf die...

This thesis contributes to the literature by providing new insights into the patterns and market implications of insider trading. The inferences presented here are based on the insider trading reports filed with the Polish Securities and Exchange Commission and the New Zealand Exchange. First,...

There are three reasons for attempting to reach a common understanding of the responsibilities of sovereign borrowers and their lenders. First, the flow of capital to sovereign debtors is exceptionally important to the world economy. Industrialized countries rely on it to finance their budget...

Die Gesellschafter-Fremdfinanzierung wird sowohl in Deutschland also auch europaweit sowie international zunehmend restriktiv geregelt mit der Folge, dass die steuerlichen Regelungen zur Gesellschafter-Fremdfinanzierung (Thin Capitalization Rules) die Finanzierungsentscheidung multinationaler...

In our society, the audit is regarded as a branch of financial management conducted to confirm the accuracy of financial reporting in a company, but also to help the company's management, financial and the financial control is regarded as a perfect knowledge of things, a finding practical...

In the article hereby we analyse the matrix method of analysis of the risks for fraud and error at the level of the procurement-payments cycle. The risk of presentation of certain fraudulent information regarding the accounts of the procurement-payments cycle becomes more and more accentuated in...

The audit practice is increasingly heading towards a generalisation of this field that does not seem to have a direct connection with the accounting system of economic entities. We live in a very active period for the business world, in which the performances of the economic entity are...

Die Liberalisierung leitungsgebundener Wirtschaftszweige (Elektrizität, Erdgas, Telekommunikation) erfordert die wirksame Entflechtung ("Unbundling") des weiterhin bestehenden natürlichen Monopols der Leitungsnetze von den übrigen, im Wettbewerb stehenden Aktivitäten des Unternehmens. Eine...