The paper analyzes the risk disclosure quality in the prospectus of IPOs in Germany between 2006 and 2008. Quality of risk information is measured as precision and comprehensibility. The relationship between risk disclosure quality and earnings power is tested.

In today's uncertain financial climate it is particularly important for entities to explain their financial performance relative to their expectations. Therefore, the paper analyzes the quality and quantity of management reporting in Germany's publicly traded MDAX and SDAX companies using a...

Any research is actually performed with a view to the future and has a predictive nature. We study the past and the present in order to be prepared for the future. So we study for the generations to come; it is therefore important to know their expectations, worldview, interpretation of reality....

В статье рассматриваются вопросы моделирования предметной области сложных социально-экономических систем (СЭС) в процессе обеспечения комплексной...

Abstract Contemporary literature on dialogue focuses particularly on Bohmian dialogue. One argument may be the ability of this dialogue theory to match with modern communication tools, especially through Internet. Also, the major theme of Bohm theory, the open dialogue, has been developed...

We analyze the role of management instruments in the development of collective activity and in the dynamics of organization, recurring to pragmatic and semiotic theories. In dualist representation-based theories (rationalism, cognitivism), instruments are seen as symbolic reflections of...

In this research we explore the issue of “competence management”, as usually defined in the corporate vocabulary, mostly in the human resource (HR) function, and more particularly of “strategic competence management” (long run management of competences which are critical to achieve...