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Die Humankapitaltheorie sagt voraus, dass mit einem Berufswechsel Hu-mankapitalinvestitionen in berufsspezifische Fähigkeiten erforderlich sind. Insofern sollten sich regionale Unterschiede im Berufsangebot auf das erwartete Einkommen in der Zielregion auswirken. Erfassen bestehende...
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In today's uncertain financial climate it is particularly important for entities to explain their financial performance relative to their expectations. Therefore, the paper analyzes the quality and quantity of management reporting in Germany's publicly traded MDAX and SDAX companies using a...
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The paper analyzes the risk disclosure quality in the prospectus of IPOs in Germany between 2006 and 2008. Quality of risk information is measured as precision and comprehensibility. The relationship between risk disclosure quality and earnings power is tested. -- Risikoberichterstattung ;...
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