Using harmonized wealth data and a novel decomposition approach in this literature, we show that cohort effects exist in the income profiles of asset and debt portfolios for a sample of European countries, the U.S. and Canada. We find that the association between household wealth portfolios at...

Purpose - This paper seeks to answer the question whether control and changes in control after a firm's initial public offering (IPO) have a significant influence on firm value in two very different systems of corporate governance, i.e. Germany and the UK. Design/methodology/approach -The...

This article investigates the emergence of nano S&T in Germany. Using multiple longitudinal data sets, we describe the complete set of research institutions and companies that entered this science-based technology field and the development of their inter-organisational networks between 1991 and...

This paper compares the value relevance of the net income and the total comprehensive income reported under IFRSs. The total comprehensive income represents a key measure of the overall company performance, and it is extremely topical after the revision of the IAS 1. The paper aims at verifying...

This article investigates the emergence of nano S&T in Germany. Using multiple longitudinal data sets, we describe the complete set of research institutions and companies that entered this science-based technology field and the development of their inter-organisational networks between 1991 and...

This article investigates the emergence of nano S&T in Germany. Using multiple longitudinal data sets, we describe the complete set of research institutions and companies that entered this science-based technology field and the development of their inter-organisational networks between 1991 and...

Purpose – The purpose of this research is to investigate whether the participants in an employee survey who do not answer one or more demographic items differ systematically from those who fill out all demographic items. Design/methodology/approach – Logistic regression, with affective...

Die Autoren beobachten, dass es bei der Ableitung der Lohnsteuereinnahmen für das Folgejahr aus makroökonomischen Größen immer wieder zu merklichen Abweichungen kommt, die im Zusammenhang mit bedeutenden Änderungen im Steuerrecht und deren Quantifizierung besonders ausgeprägt sein können....