Discretionary disclosure theory suggests that firms incentives to provide proprietary versus non-proprietary information differ markedly. To test this conjecture, the paper investigates the incentives of German firms to voluntarily disclose business segment reports and cash flow statements in...

Since the beginning of the year 2009 the German press publishers have lobbied for their own neighbouring right which should cover even short snippets of online press articles. The new right should basically protect the press publishers' investments in the online environment. Currently there is...

In ihrer Dissertation verfolgt Isabella Löhr die Frage, wie sich ausgehend von der nationalen Gesetzgebung des 19. Jh. hin zum Welturheberrechtsabkommen von 1952 der globale Urheberrechtschutz entwickelte. Aus einer globalen Perspektive analysiert die Autorin eine Vielzahl von Aspekten, zum...