Publications des institutions partenaires
Prüfungsqualität und ihre Determinanten : eine empirische Untersuchung für die Schweiz
Institution partenaire
Deutsch / 01/01/2014
Jürgen Habermas and Organization Studies – Contributions and Future Prospects
Institution partenaire
English / 01/01/2014
A comparison of different pay-per-bid auction formats
Pay-per-bid auctions are a popular new type of Internet auction that is unique because a fee is charged for each bid that is placed. This paper uses a theoretical model and three large empirical data sets with 44,614 ascending and 1,460 descending pay-per-bid auctions to compare the economic effects of different pay-per-bid auction formats, such as different price increments and...
Institution partenaire
English / 01/01/2014
The perils of performance measurement in the German mutual-fund industry
We document a curious feature of the German mutual fund industry. Unlike U.S. mutual funds, funds domiciled in Germany do not necessarily compute their net asset values (NAV) as of market close. Using a sample of German equity funds, we infer each fund's NAV closing time from the best-fit market model using both maximum likelihood and Bayesian estimation. The results of both...
Institution partenaire
English / 17/05/2013
Konsolidierungskreis: Kommentierung der §§ 294-296 HGB
Institution partenaire
Deutsch / 01/01/2013
Kapitalkonsolidierung bei Interessenzusammenführung: Kommentierung des § 302 aF HGB
Institution partenaire
Deutsch / 01/01/2013
Transparenz Schweizer Managementvergütungen: eine empirische Untersuchung zum Einfluss der Corporate Governance auf die CEO-Entschädigung Schweizer Publikumsgesellschaften
Institution partenaire
Deutsch / 01/01/2013
Specific investment and negotiated transfer pricing in an international transfer pricing model
We study the efficiency of negotiated transfer pricing for solving a bilateral hold-up problem in a multinational enterprise. We show that negotiated transfer pricing will generally not provide incentives for an efficient renegotiation of the initial contract and efficient investments because the divisions possess only one instrument for solving two problems. Either they minimize...
Institution partenaire
English / 01/01/2013
Specific investment and negotiated transfer pricing in an international transfer pricing model
We study the efficiency of negotiated transfer pricing for solving a bilateral hold-up problem in a multinational enterprise. We show that negotiated transfer pricing will generally not provide incentives for an efficient renegotiation of the initial contract and efficient investments because the divisions possess only one instrument for solving two problems. Either they minimize...
Institution partenaire
English / 01/01/2013
Der Lagebericht nach neuem Rechnungslegungsrecht
Institution partenaire
Deutsch / 01/01/2013
Zu Bilanzierungsproblemen des Kapitaleinlageprinzips aus betriebswirtschaftlicher Sicht
Institution partenaire
Deutsch / 01/01/2013
Heterogeneous Returns to Education Over the Wage Distribution: Who Profits the Most?
Institution partenaire
English / 01/01/2013
Zusammenhang zwischen Nachhaltigkeitsperformance und Nachhaltigkeitsberichterstattung – Legitimität oder finanzielle Überlegungen?
Both theoretical considerations as well as empirical findings report mixed results on the relationship between sustainability disclosure and sustainability performance. Theoretical considerations are mainly based on legitimacy theory and voluntary disclosure theory. Due to shortcomings of previous studies with regard to the measurement of the main variables, our paper concentrates on...
Institution partenaire
Deutsch / 01/01/2013
Why do corporate actors engage in pro-social behavior? A Bourdieusian perspective on CSR
Drawing on Pierre Bourdieu’s theory of social practice, this article develops a novel approach to the study of corporate social responsibility (CSR). According to this approach, pro-social activities are conceptualized as social practices that individual managers employ in their efforts to attain social power. Whether such practices are enacted or not depends on (1) the particular...
Institution partenaire
English / 01/01/2013
Aubin property and uniqueness of solutions in cone constrained optimization
We discuss conditions for the Aubin property of solutions to perturbed cone constrained programs, by using and refining results given in Klatte-Kummer "Nonsmooth Equations in Optimization", Kluwer, 2002. In particular, we show that constraint nondegeneracy and hence uniqueness of the multiplier is necessary for the Aubin property of the critical point map. Moreover, we give...
Institution partenaire
English / 01/01/2013
Parametrische Optimierungsprobleme mit Nebenbedingungen
Institution partenaire
Deutsch / 01/01/2013
Theory matters for financial advice!
We show that the optimal asset allocation for an investor depends crucially on the theory with which the investor is modeled. For the same market data and the same client data different theories lead to different portfolios. The market data we consider is standard asset allocation data. The client data is determined by a standard risk profiling question and the theories we apply are...
Institution partenaire
English / 01/01/2013
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