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Zur Ideengeschichte von Buchführung, Kostenrechung und Controlling vor dem Hintergrund ihres historischen Kontexts

Göthlich, Stephan E. - 2007

This essay provides a survey of the evolution and the developments of bookkeeping, internal cost accounting and … present times. It is shown that the developments in bookkeeping and cost accounting have regularly been a reaction to … accounting, which chronologically enumerate different techniques and practices, this text additionally delivers an outline of …

Persistent link: https://www.econbiz.de/10011558823

Early Versus Late Effort in Dynamic Agencies with Unverifiable Information

Schöndube, Jens Robert - In: BuR - Business Research 1 (2008) 2, pp. 165-186

In this paper we analyze a dynamic agency problem where contracting parties do not know the agent's future productivity at the beginning of the relationship. We consider a two-period model where both the agent and the principal observe the agent's second-period productivity at the end of the...

Persistent link: https://www.econbiz.de/10010421330

Benchmarking regions: Estimating the counterfactual distribution of labor market outcomes

Fitzenberger, Bernd; Furdas, Marina - 2012

This paper develops and implements a new benchmarking approach for labor market regions. Based on panel data for regions, we use nonparametric matching techniques to account for observed labor market characteristics and for spatial proximity. As the benchmark, we estimate the counterfactual...

Persistent link: https://www.econbiz.de/10010282286

Transparency of ownership and control in Germany

Becht, Marco; Boehmer, Ekkehart - 1999

We first analyse legal provisions relating to corporate transparency in Germany. We show that despite the new … markets are dominated by few large firms accounting for most of the market's capitalisation and trading volume. Moreover, the … concentration of control is very high. First, 85% of all officially listed AGs have a dominant shareholder (controlling more than 25 …

Persistent link: https://www.econbiz.de/10011608520

Effects of Ownership on Hospital Efficiency in Germany

Tiemann, Oliver; Schreyögg, Jonas - In: BuR - Business Research 2 (2009) 2, pp. 115-145

-profit hospitals in Germany. First, bootstrapped data envelopment analysis (DEA) was used to evaluate the efficiency of a panel (n = 1 …

Persistent link: https://www.econbiz.de/10010421342

Wettbewerb in der Versorgungswirtschaft

Oberender, Peter (contributor) - 2004

Seit 1998 sind wettbewerblich organisierte Energiemärkte Wirklichkeit geworden. Vor allem die Initiativen der Europäischen Union haben dazu geführt, daß die alten Monopolstrukturen aufgelöst worden sind und sich die Anbieter auf Strom- und in Zukunft auch auf Gasmärkten der Konkurrenz...

Persistent link: https://www.econbiz.de/10014493085

Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - In: BuR - Business Research 1 (2008) 1, pp. 26-53

about the usefulness of international accounting data and about the adoption effects of a change to such accounting …

Persistent link: https://www.econbiz.de/10010421323

The Balanced Scorecard - Dinosaur or Giant?

Schulke, Arne - 2020

No concept of corporate management has spread as quickly in global business practice as the Balanced Scorecard (BSC) by Robert S. Kaplan and David P. Norton. This discussion paper examines its origins, theoretical foundation, practical distribution and key points of criticism in the literature a...

Persistent link: https://www.econbiz.de/10012216803

Mitigation Strategies and Costs of Climate Protection: The effects of ETC in the hybrid Model MIND

Lessmann, Kai; Edenhofer, Ottmar; Bauer, Nico - 2005

MIND is a hybrid model incorporating several energy related sectors in an endogenous growth model of the world economy. This model structure allows a better understanding of the linkages between the energy sectors and the macro-economic environment. We perform a sensitivity analysis and...

Persistent link: https://www.econbiz.de/10010312307

A Generalization of the Calendar Time Portfolio Approach and the Performance of Private Investors

Hoechle, Daniel; Zimmermann, Heinz - 2007

We present a regression-based generalization of the calendar time portfolio approach which allowsfor the inclusion of continuous and multivariate investor or firm characteristics in the analysis. Ourmethod is simple to apply and it ensures that the statistical results are heteroscedasticity...

Persistent link: https://www.econbiz.de/10011390620

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