In this paper, we re-evaluate the hypothesis that the introduction of the IFRS has an impact on the timeliness of loss recognition. We test this hypothesis in a data set of public German firms that report according to German-GAAP and IFRS, respectively. The parallel use of the two accounting...

Unternehmen in Deutschland sind zu zahlreichen bürokratischen Meldungen verpflichtet. Die Kosten, die mittelständischen Unternehmen in diesem Zusammenhang entstehen, thematisierte das IfM Bonn bereits in Studien in den Jahren 1994 und 2003. Anhand von Unternehmensbefragungen wurden die...

In order to better understand the interdependencies between trade and investment in global value chains (GVCs), the OECD has developed a new dataset on the Activities of Multinational Enterprises (AMNE). This dataset starts from official AMNE statistics and combines the information with...

Using the OECD analytical AMNE database, this paper provides new evidence on the services activities of multinational enterprises (MNEs) and discusses the relationship between cross-border trade in services and the production of services through foreign affiliates (“mode 3” trade in services...