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Abstract: Die Bilanzierung von Finanzierungsinstrumenten und von Derivaten auf eigene Aktien wird seit Jahren zwischen dem IASB und dem FASB kontrovers diskutiert. Um die Vorteilhaftigkeit unterschiedlicher Bilanzierungsprinzipien hinsichtlich der Abbildung von Derivaten auf eigene Aktien...
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The aim of the article is to clarify the controversies surrounding the relationship between inflation and unemployment in the three most economically significant countries in the world (apart from China), namely the United States, Japan, and Germany, during the coronavirus pandemic (from January...
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Gagliarducci and Paserman (2022) study gender differences in cooperative behavior among politicians using information from the U.S. House of Representatives between 1988 and 2010 on (i) the number of co-sponsors on bills and (ii) the share of co-sponsors from the rival party. Through different...
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