We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm … first corroborate former results indicating that the accrual anomaly is also present in Germany. However, this anomaly seems … reduce the accrual anomaly, shareholder monitoring is not. Apart from offering evidence related to the cross …

'übrigen Deutschen'. Die Analyse beruht auf der Sorting-Theorie mit produktivitätserhöhenden Effekten der Bildung. Aus dieser … Hypothesen. -- Sorting theory ; human-capital theory ; returns to education ; migration …