TY  - JOUR
A1  - Golland, Alexander
A1  - Engling, Christoph
T1  - Offene und geschlossene WLAN: Rechtliche Hürden bei Betrieb eines öffentlichen Internetzugangs
JF  - DSB Datenschutz-Berater
Y1  - 2015
SN  - 0170-7256
VL  - 39
IS  - 5
SP  - 102
EP  - 103
PB  - Beck
CY  - Gütersloh
ER  - 
TY  - JOUR
A1  - Klettke, Tanja
A1  - Homburg, Carsten
A1  - Gell, Sebastian
T1  - How to measure analyst forecast effort
JF  - European Accounting Review
N2  - 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.
Y1  - 2015
U6  - http://dx.doi.org/10.1080/09638180.2014.909291
SN  - 0963-8180
VL  - 24
IS  - 1
SP  - 129
EP  - 146
PB  - Taylor & Francis
CY  - London
ER  - 
TY  - JOUR
A1  - Pietsch, Wolfram
T1  - Augmenting voice of the customer analysis by analysis of belief
JF  - QFD-Forum
Y1  - 2015
SN  - 1431-6951
IS  - 30
SP  - 1
EP  - 5
ER  - 
TY  - JOUR
A1  - Kroll-Ludwigs, Kathrin
T1  - Anmerkung zu OLG München: Erbscheinserteilung nach Eintritt des Nacherbfalls, Beschl. v. 1.10.2014 - Wx 314/14
JF  - DNotZ - Deutsche Notar-Zeitschrift
Y1  - 2015
SN  - 0340-8604
IS  - 5
SP  - 385
EP  - 390
PB  - Beck
CY  - München
ER  - 
TY  - JOUR
A1  - Kroll-Ludwigs, Kathrin
T1  - Anforderungen des Unionsrechts an die standardisierte Darstellung des Namens : Anmerkung zu EuGH, Urt. v. 2. Oktober 2014, Rs. C-101/13 - Stadt Karlsruhe
JF  - GRP : Zeitschrift für das Privatrecht der Europäischen Union
Y1  - 2015
SN  - 2193-9519
IS  - 6
SP  - 282
EP  - 285
PB  - Verlag Dr. Otto Schmidt
CY  - Köln
ER  - 
TY  - JOUR
A1  - Schneider, Felix
A1  - Tran, Duc Hung
T1  - On the relation between the fair value option and bid-ask spreads: descriptive evidence on the recognition of credit risk changes under IFRS
JF  - Journal of Business Economics
Y1  - 2018
U6  - http://dx.doi.org/10.1007/s11573-015-0776-2
SN  - 1861-8928
VL  - 85
IS  - 9
SP  - 1049
EP  - 1081
PB  - Springer
CY  - Berlin
ER  - 
TY  - JOUR
A1  - Olbertz, Klaus
A1  - Sturm, Nora
T1  - Rückzahlungsvereinbarungen für Fortbildungskosten – welche Spielregeln gelten?
JF  - Gesellschafts- und Wirtschaftsrecht : GWR
Y1  - 2018
SN  - 1868-1816
SP  - 510
EP  - 513
PB  - Beck
CY  - München
ER  - 
TY  - JOUR
A1  - Olbertz, Klaus
T1  - Teilzeitarbeit - Die verschiedenen Formen sowie deren Voraussetzungen und Rechtsfolgen
JF  - NWB - Steuer- und Wirtschaftsrecht
Y1  - 2018
SN  - 1860-9449
IS  - 43
SP  - 3182
EP  - 3195
PB  - NWB Verlag
CY  - Herne
ER  - 
TY  - JOUR
A1  - Olbertz, Klaus
T1  - Abschlagsfreie Rente mit 63 - Die wichtigsten Fragestellungen und Lösungen für die Praxis
JF  - NWB - Steuer- und Wirtschaftsrecht
Y1  - 2018
SN  - 1860-9449
IS  - 15
SP  - 1263
EP  - 1270
PB  - NWB Verlag
CY  - Herne
ER  - 
TY  - JOUR
A1  - Fredebeul-Krein, Markus
T1  - Wettbewerbspolitische Leitbilder
JF  - Das Wirtschaftsstudium : wisu ; Zeitschrift für Ausbildung, Examen, Berufseinstieg und Fortbildung
Y1  - 2015
SN  - 0340-3084
VL  - 45
IS  - 4
SP  - 483
EP  - 486
PB  - Lange
CY  - Düsseldorf
ER  -