We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm-level heterogeneity in corporate governance mechanisms. Using a unique dataset of listed German firms over the period 1995 to 2005 we first corroborate former results indicating that...

We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm-level heterogeneity in corporate governance mechanisms. Using a unique dataset of listed German firms over the period 1995 to 2005 we first corroborate former results indicating that...

For the purposes of discussing the idea of a possible integration of public and private enforcement of competition law in the Europe it is useful, on the one hand, to perceive how the idea of private enforcement of EU competition law has developed over recent years and, on the other hand, to...

Main description: Der Band, eine Zusammenfassung der Jahrestagung der Arbeitsgruppe Wettbewerb des Wirtschaftspolitischen Ausschusses im Verein für Socialpolitik mit dem Thema »Private und öffentliche Kartellrechtsdurchsetzung«, enthält eine Analyse der Möglichkeiten, Grenzen und...

Public and Private Enforcement of Competition Law in Europe - Introduction and Overview -- Public Enforcement of Anti-Cartel Laws - Theory and Empirical Evidence -- Leniency Programmes and the Structure of Cartels - Remarks from an Economic Perspective -- The Role of Fines in the Public...