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The protracted international dispute on currency manipulation has exposed the weakness of the contemporary … on currency manipulation remains questionable and the IMF fails to display authority over the currency regime of its … manipulation as a countervailable subsidy is wrong, this paper demonstrates that a suspected currency manipulation can be and …
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in the latter. This is demonstrated within a game in which a manager selects his probability of manipulation and an … effect on the probability of manipulation. Whereas, a more likely detection before an audit has varying effects depending on … probability of manipulation, it can still be useful because it reduces the audit fees payable. …
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Aus den beträchtlichen Reaktionen des Kapitalmarkts auf Veränderungen der Umsatzerlöse von Unternehmen ergibt sich - auch aus ökonomischer Sicht - die Forderung, die einschlägigen Rechnungslegungsnormen manipulationsresistent zu gestalten. Christian Herold untersucht, unter welchen...
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