@misc{Olbertz2015, author = {Olbertz, Klaus}, title = {Geltung eines Haustarifvertrages nach Verschmelzung nur im bisherigen Anwendungsbereich}, series = {Gesellschafts- und Wirtschaftsrecht : GWR}, journal = {Gesellschafts- und Wirtschaftsrecht : GWR}, issn = {1868-1816}, pages = {86 -- 86}, year = {2015}, language = {de} } @misc{Olbertz2015, author = {Olbertz, Klaus}, title = {Formularm{\"a}ßiger Verzicht auf die Erhebung einer K{\"u}ndigungsschutzklage ohne Kompensation verst{\"o}ßt gegen \S 307 I 1 BGB}, series = {Gesellschafts- und Wirtschaftsrecht : GWR}, journal = {Gesellschafts- und Wirtschaftsrecht : GWR}, issn = {1868-1816}, pages = {146 -- 146}, year = {2015}, language = {de} } @misc{Olbertz2015, author = {Olbertz, Klaus}, title = {Erg{\"a}nzende Vertragsauslegung bei nachtr{\"a}glicher Regelungsl{\"u}cke in Verg{\"u}tungsabrede wegen Tarifsukzession}, series = {Gesellschafts- und Wirtschaftsrecht : GWR}, journal = {Gesellschafts- und Wirtschaftsrecht : GWR}, issn = {1868-1816}, pages = {392 -- 392}, year = {2015}, language = {de} } @misc{Olbertz2015, author = {Olbertz, Klaus}, title = {F{\"u}r Erfordernis einer Massenentlassungsanzeige z{\"a}hlen vom Arbeitgeber veranlasste Aufhebungsvertr{\"a}ge mit}, series = {Gesellschafts- und Wirtschaftsrecht : GWR}, journal = {Gesellschafts- und Wirtschaftsrecht : GWR}, issn = {1868-1816}, pages = {372 -- 372}, year = {2015}, language = {de} } @misc{Olbertz2015, author = {Olbertz, Klaus}, title = {{\"A}nderung einer betrieblichen Versorgungsregelung aufgrund wirtschaftlicher Schwierigkeiten im Konzern}, issn = {1868-1816}, pages = {173 -- 173}, year = {2015}, language = {de} } @misc{Olbertz2015, author = {Olbertz, Klaus}, title = {Eingruppierung von Arbeitnehmern bei Tarifpluralit{\"a}t}, series = {Gesellschafts- und Wirtschaftsrecht : GWR}, journal = {Gesellschafts- und Wirtschaftsrecht : GWR}, issn = {1868-1816}, pages = {414 -- 414}, year = {2015}, language = {de} } @misc{Olbertz2015, author = {Olbertz, Klaus}, title = {Zus{\"a}tzliche Urlaubstage f{\"u}r {\"A}ltere sind in engen Grenzen zul{\"a}ssig}, series = {Gesellschafts- und Wirtschaftsrecht : GWR}, journal = {Gesellschafts- und Wirtschaftsrecht : GWR}, issn = {1868-1816}, pages = {127 -- 127}, year = {2015}, language = {de} } @article{KlettkeHomburgGell2015, author = {Klettke, Tanja and Homburg, Carsten and Gell, Sebastian}, title = {How to measure analyst forecast effort}, series = {European Accounting Review}, volume = {24}, journal = {European Accounting Review}, number = {1}, publisher = {Taylor \& Francis}, address = {London}, issn = {0963-8180}, doi = {10.1080/09638180.2014.909291}, pages = {129 -- 146}, year = {2015}, abstract = {We introduce a new way to measure the forecast effort that analysts devote to their earnings forecasts by measuring the analyst's general effort for all covered firms. While the commonly applied effort measure is based on analyst behaviour for one firm, our measure considers analyst behaviour for all covered firms. Our general effort measure captures additional information about analyst effort and thus can identify accurate forecasts. We emphasise the importance of investigating analyst behaviour in a larger context and argue that analysts who generally devote substantial forecast effort are also likely to devote substantial effort to a specific firm, even if this effort might not be captured by a firm-specific measure. Empirical results reveal that analysts who devote higher general forecast effort issue more accurate forecasts. Additional investigations show that analysts' career prospects improve with higher general forecast effort. Our measure improves on existing methods as it has higher explanatory power regarding differences in forecast accuracy than the commonly applied effort measure. Additionally, it can address research questions that cannot be examined with a firm-specific measure. It provides a simple but comprehensive way to identify accurate analysts.}, language = {en} } @article{Olbertz2015, author = {Olbertz, Klaus}, title = {Teilzeitarbeit - Die verschiedenen Formen sowie deren Voraussetzungen und Rechtsfolgen}, series = {NWB - Steuer- und Wirtschaftsrecht}, journal = {NWB - Steuer- und Wirtschaftsrecht}, number = {43}, publisher = {NWB Verlag}, address = {Herne}, issn = {1860-9449}, pages = {3182 -- 3195}, year = {2015}, language = {de} } @article{SchneiderTran2015, author = {Schneider, Felix and Tran, Duc Hung}, title = {On the relation between the fair value option and bid-ask spreads: descriptive evidence on the recognition of credit risk changes under IFRS}, series = {Journal of Business Economics}, volume = {85}, journal = {Journal of Business Economics}, number = {9}, publisher = {Springer}, address = {Berlin}, issn = {1861-8928}, doi = {10.1007/s11573-015-0776-2}, pages = {1049 -- 1081}, year = {2015}, language = {en} }