Purpose - Since the 1960s earnings management has been a widely researched area and became presumably known by the current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design/methodology/approach - According to former research literature...

The paper is intended to provide information on the trade war between China and the USA. It analyses the consequences of the trade dispute, discusses the impact on an Austrian company in the steel sector, gives an overview of possible strategies with which companies can reduce the negative...

Context: Vocational education and training (VET) plays a key role in reducing early leaving from education and training, and integrating youth at risk in upper secondary education. To ensure that more young people complete upper secondary education, the OECD suggests designing interventions that...