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Enforcement in der Rechnungslegung : eine empirische Untersuchung der HDAX 110-Unternehmen
Henselmann, Klaus; Klein, Martin; Schmidt, Mark - 2009
The Financial Reporting Enforcement Panel (FREP) has been examining financial reporting of companies listed in the regulated market in Germany since 1.7.2005. The paper analyzes the enforcement disclosure quality between 2006 and 2008 by comparing the published activity reports of the panel with...
Persistent link: https://www.econbiz.de/10003935072
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Changing the Institutional Framework of the Statutory Audit : Internal Stakeholders’ Perceptions of the Associated Benefits and Costs
Ruhnke, Klaus - 2017
This paper analyses the expected benefits and costs associated with changes to the institutional framework of statutory audits. We focus on five changes: Mandatory external audit firm rotation, auditor appointment by an independent regulator, a general ban on providing non-audit services, a ban...
Persistent link: https://www.econbiz.de/10012973118
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Abnormal Audit Fees and Audit Quality : Initial Evidence from the German Audit Market
Krauss, Patrick - 2015
This study investigates the economic auditor-client dependency issue by examining the association between abnormal audit fee pricing and audit quality. Our study is the first to analyze this phenomenon empirically for the institutional setting of German IFRS firms by using a sample of 2,334...
Persistent link: https://www.econbiz.de/10013038760
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Pro und Contra Konzentrationsprivileg : die unterschiedlichen Wirkungen von Kartellen und Fusionen auf Wettbewerb und Effizienz
Schmidt, Ingo - In: Aktuelle Probleme der Wettbewerbs- und …, (pp. 119-134). 1996
Persistent link: https://www.econbiz.de/10001317724
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Der Einfluss von Unternehmenskulturen auf den Integrationsprozess bei Unternehmenszusammenschlüssen
Schubbe, Marcus O. - 1999
Persistent link: https://www.econbiz.de/10001502774
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Unternehmenszusammenschlüsse in der Milch- und Zuckerindustrie unter wettbewerbsrechtlichen und ökonomischen Gesichtspunkten
Janz, Christian Ulrich (contributor) - 2002 - [Elektronische Ressource]
(milk and sugar) and examines the trade off effect between efficiency gains on business level and dangers for competition … merger laws and acquires economic tools for a practical examination for merger regulation authorities. The gain is to … demonstrate an application of theoretical merger models on real existing mergers of dairy- and sugar companies and find out how to …
Persistent link: https://www.econbiz.de/10001793349
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Pharmaceutical prices under regulation : tiered co-payments and reference pricing in Germany
Herr, Annika; Suppliet, Moritz - 2012
drug substitution and competition. Since 2006, Germany follows an innovative approach by differentiating drug co … potential reductions in co-payments. We refer to the latter result as the "co-payment exemption paradox." Our competition proxy …
Persistent link: https://www.econbiz.de/10009522774
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Deutsche Bahn : der Wettbewerb gilt für alle!
Jeck, Thiemo; Langner, Benedikt - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 90 (2010) 5, pp. 282
Persistent link: https://www.econbiz.de/10003965606
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Deutsche Bahn : der Wettbewerb gilt für alle!
Jeck, Thiemo; Langner, Benedikt - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 90 (2010) 5, pp. 282
Persistent link: https://www.econbiz.de/10009656491