Framed in the decision to restate financial statements, this study addresses whether behavior predicted by competing theories depends on the complexity of evidence. Two experiments observe the information-search behavior of auditors responsible to investigate their firm's prior opinion....

Despite six empirical studies published since 2000 designed to assess fund managers' REIT selection ability, their skill remains in question. Unlike previous studies, we examine fund holdings and trades of REITs to answer this question. This allows us to account for portfolio rebalancing that...

This paper provides an answer to an important empirical puzzle in the retirement literature: while most people know little about their own pension plans, retirement behavior is strongly affected by pension incentives. We combine administrative and self-reported pension data to measure the...

We develop a model in which two firms that have proposed to merge are privately informed about merger-specific efficiencies. This enables the firms to influence the merger control procedure by strategically revealing their information to an antitrust authority. Although the information improves...

Weiterempfehlungsabgabe als Unternehmens- und Marketingziel -- Grundlagen und Stand der Forschung zur Weiterempfehlungsabgabe -- Modellentwicklung und Hypothesen zur Weiterempfehlungsabgabe -- Empirische Untersuchung der Weiterempfehlungsabgabe -- Implikationen für die Steuerung und Erforschung...