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Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - In: BuR - Business Research 1 (2008) 1, pp. 26-53

about the usefulness of international accounting data and about the adoption effects of a change to such accounting …

Persistent link: https://www.econbiz.de/10010421323

A literature review on the impact of digitalisation on management control

Fähndrich, Jochen - In: Journal of Management Control 34 (2022) 1, pp. 9-65

digitalisation on MC. A comprehensive overview of scientific literature is provided by reviewing 166 highly rated accounting journals …

Persistent link: https://www.econbiz.de/10015323800

Hindu-Arabic numerals in public and private accounts of the Southern Low Countries (1300-1800)

Aerts, Erik - In: The Journal of European Economic History (JEEH) 52 (2023) 2, pp. 33-50

Persistent link: https://www.econbiz.de/10015206890

Model of accounting engineering in view of earnings management in Poland

Michalczyk, Leszek - In: e-Finanse: Financial Internet Quarterly 8 (2012) 3, pp. 37-54

The article introduces the theoretical foundations of the author's original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …

Persistent link: https://www.econbiz.de/10011551374

Modellierung von Betriebsentwicklung und Nachhaltigkeitszielen

Zeddies, Jürgen - In: Agrarwirtschaft: Zeitschrift für Betriebswirtschaft, … 50 (2001) 8, pp. 471-479

with the financial plan and controlling and they are as well adequate in view of the increasingly necessary risk analyses …

Persistent link: https://www.econbiz.de/10015079164

The Value of Negotiating Cost-Based Transfer Prices

Chwolka, Anne; Martini, Jan Thomas; Simons, Dirk - In: BuR - Business Research 3 (2010) 2, pp. 113-131

This paper analyzes the potential of one-step transfer prices based on either variable or full costs for coordinating decentralized production and quality-improving investment decisions. Transfer prices based on variable costs fail to induce investments on the upstream stage. In contrast,...

Persistent link: https://www.econbiz.de/10010421350

Being Empowered or Feeling Like a Pawn?

Dzida, Angela; Schmuck, David; Sieberer, Ulrich - In: Politische Vierteljahresschrift 63 (2022) 3, pp. 383-404

-level ministerial bureaucrats in Germany working in two policy areas (public construction and consumer protection) that were frequently …

Persistent link: https://www.econbiz.de/10015193287

Cultural infrastructures in small and medium-sized cities in Germany: A location typology of cultural services of general interest

Mager, Christoph; Wagner, Madeleine - In: Raumforschung und Raumordnung / Spatial Research and … 80 (2022) 4, pp. 379-396

Daten zu kulturellen Einrichtungen in Deutschland sind von großer Heterogenität hinsichtlich Verfügbarkeit und …Data on cultural infrastructures in Germany are characterised by great heterogeneity in terms of availability and …

Persistent link: https://www.econbiz.de/10013466185

Ausländische Direktinvestitionen und lokaleWissensbasis: Die Einbettung von Niederlassungen in die deutsche duale Ausbildung

Fuchs, Martina; Westermeyer, Johannes; Finken, Lena; … - In: Raumforschung und Raumordnung / Spatial Research and … 81 (2023) 2, pp. 91-106

-len) mit dem 'Lernort' Betrieb. Die duale Ausbildung trifftman in Deutschland, Österreich und der Schweiz an. Sie stehtfür … Frage wurde amBeispiel von Niederlassungen multinationaler Unternehmenin Deutschland untersucht. Theoretisch knüpft der … in Germany, Austria and Switzerland and stands for regional competitiveness as well as for job opportunities of young …

Persistent link: https://www.econbiz.de/10014290980

Mobilfunk ja - aber Masten und Antennen bitte nicht hier! Diskursive Aushandlungsprozesse um die Standortwahl von Sendeanlagen in Deutschland

Dittel, Julia; Weber, Florian; Berr, Karsten; Kühne, Olaf - In: Raumforschung und Raumordnung / Spatial Research and … 81 (2023) 3, pp. 289-304

elektromagnetischer Felder geht die Installation von Masten und Antennen in Deutschland jedoch häufig mit Konflikten einher - Sendeanlagen … conflict in Germany, especially due to fears about potential health effects of electromagnetic fields. Transmitters become both … appear to be less virulent and can be found primarily in southern and southwestern Germany. …

Persistent link: https://www.econbiz.de/10014320408