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...

"Behavior-based personalization" has gained popularity in recent years, whereby businesses offer personalized products based on consumers' purchase histories. This paper highlights two perils of behavior-based personalization in competitive markets. First, although purchase histories reveal...

At present, due to the highly competitive environment and a more than ever demanding customer, the marketing approaches considered by the small and medium enterprises (SMEs) must be split into strategic and tactical tools. The first ones must outline the directions, objectives and paths...

At present, due to the highly competitive environment and a more than ever demanding customer, the marketing approaches considered by the small and medium enterprises (SMEs) must be split into strategic and tactical tools. The first ones must outline the directions, objectives and paths...