This dissertation examines the relation between reported financial performance and qualitative disclosure in the research and development (R&D) disclosure setting. While the influence of performance on firms? disclosure decisions is a fundamental issue in the accounting literature, prior studies...

This study reports on an empirical investigation of the characteristics, attitudes, and beliefs of preparers of external financial reports in a less developed country. The basic research instrument consisted of a questionnaire in two parts: the first addressing attitudes of professional...

Ziel der Arbeit war es, die praktische Umsetzung des Wissenskreislaufs im Call-Center zu untersuchen. Es wird gezeigt, in welchem Grad die theoretischen Ansprüche des Wissensmanagements in die Praxis umgesetzt werden und wie Wissensmanagement auf den unterschiedlichen Ebenen eines Call-Centers...