Die Rechnungslegungsqualität stellt seit jeher ein zentrales Element der Accounting-Forschung dar. In der Literatur bilden zumeist die Earnings Quality und die Disclosure Quality als unterschiedliche Dimensionen der Accounting Quality den Fokus der wirtschaftswissenschaftlichen Analysen....

Traditionally, the welfare of fish compared to welfare of other, land farmed animals has not been an important topic to consumers, producers and legislators, an attitude which is reflected in past research projects and legislation directed towards welfare, which hardly ever took fish into...