@article{SchneiderSchneiderMeinhardtetal.2015, author = {Schneider, Wilhelm and Schneider, Bettina and Meinhardt, Kerstin and Kinder, Stephanie}, title = {Die Fallstudie : Ermittlung des k{\"o}rperschaftssteuerlichen Einkommens und des Gewerbeertrags einer Kapitalgesellschaft}, series = {Das Wirtschaftsstudium : wisu ; Zeitschrift f{\"u}r Ausbildung, Examen, Berufseinstieg und Fortbildung}, volume = {44}, journal = {Das Wirtschaftsstudium : wisu ; Zeitschrift f{\"u}r Ausbildung, Examen, Berufseinstieg und Fortbildung}, number = {3}, publisher = {Lange}, address = {D{\"u}sseldorf}, issn = {0340-3084}, pages = {295 -- 298}, year = {2015}, language = {de} } @book{Tietze2015, author = {Tietze, J{\"u}rgen}, title = {Einf{\"u}hrung in die Finanzmathematik : klassische Verfahren und neuere Entwicklungen ; Effektivzins- und Renditeberechnung, Investitionsrechnung, Derivative Finanzinstrumente. - 12., erw. Aufl.}, edition = {12., erw. Aufl.}, publisher = {Springer}, address = {Wiesbaden}, isbn = {978-3-658-07157-8 ; 978-3-658-07156-1}, pages = {XII, 453 S.}, 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 = {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 = {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 = {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 = {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} } @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} } @techreport{ChwallekRadachSchieferdecker2015, author = {Chwallek, Constanze and Radach, Karina and Schieferdecker, Richard}, title = {Innovation im Mittelstand : Studie zur Innovationsf{\"a}higkeit kleiner und mittlerer Unternehmen in der Region Aachen}, organization = {IHK Aachen}, pages = {20 Seiten}, year = {2015}, language = {de} } @incollection{KrollLudwigs2015, author = {Kroll-Ludwigs, Kathrin}, title = {Kommentierung zu EU-EheG{\"u}terVO-E}, series = {Europ{\"a}isches Zivilprozess- und Kollisionsrecht EuZPR/EuIPR, Band IV}, booktitle = {Europ{\"a}isches Zivilprozess- und Kollisionsrecht EuZPR/EuIPR, Band IV}, editor = {Rauscher, Thomas}, edition = {4., neu bearbeitete Auflage}, publisher = {Verlag Dr. Otto Schmidt}, address = {K{\"o}ln}, isbn = {978-3-504-38437-1}, doi = {10.9785/9783504384371-007}, pages = {1081 -- 1146}, year = {2015}, language = {de} }