Am Lehrstuhl für Rechnungswesen der Universität Kiel wird derzeit untersucht, wie die Rechnungslegungspraxis die gesetzlichen Regelungen bezüglich der Transparenz von Unternehmensverbindungen umsetzt. Grundgesamtheit der Analyse bilden die nach Umsatzerlösen geordneten Unternehmen im...

Die Fremdkapitalfinanzierung der deutschen Unternehmen erlebt derzeit drastische Umbrüche, die mit dem Näherrücken der Einführung der Basel-II-Regeln zur Eigenkapitalhinterlegung von Firmenkrediten bei den Banken noch nicht abgeschlossen sein dürften. Strukturprobleme und die...

In a standard dynamic stochastic general equilibrium framework, with sticky prices, the cross sectional distribution of output and inflation across a population of firms is studied. The only form of heterogeneity is confined to the probability that the ith changes its prices in response to a...

In this paper, we propose a new methodology for decomposing consumer price inflation into contributions of cost components using national accounts data. It builds on the well-known decomposition method for the value-added deflator and expands it by combining the cost structure of the consumption...

The German Environmental Liability Law (ELL) of 1991 has introduced far-reaching civil liability for environmental damages with the aim to increase firms? efforts to prevent accidents. Previous studies find poor evidence that this goal has actually been achieved. One and a half decades after the...

This paper contributes to the literature by providing the first evidence on the link between innovation activities (measured by the share of engineers and scientists in the workforce) and exports of German business services firms based on a large representative longitudinal sample of...