TY - BOOK A1 - Gell, Sebastian T1 - Determinants of earnings forecast error, earnings forecast revision and earnings forecast accuracy N2 - ​Earnings forecasts are ubiquitous in today’s financial markets. They are essential indicators of future firm performance and a starting point for firm valuation. Extremely inaccurate and overoptimistic forecasts during the most recent financial crisis have raised serious doubts regarding the reliability of such forecasts. This thesis therefore investigates new determinants of forecast errors and accuracy. In addition, new determinants of forecast revisions are examined. More specifically, the thesis answers the following questions: 1) How do analyst incentives lead to forecast errors? 2) How do changes in analyst incentives lead to forecast revisions?, and 3) What factors drive differences in forecast accuracy? Y1 - 2012 SN - 978-3-8349-3936-4 SN - 978-3-8349-3937-1 U6 - https://doi.org/10.1007/978-3-8349-3937-1 N1 - Titel in der Buchreihe: Quantitatives Controlling PB - Springer Gabler CY - Wiesbaden ER - TY - JOUR A1 - Kroll-Ludwigs, Kathrin T1 - Ein optionales Vertragsrecht für Europa: Motor oder Hemmnis für den Binnenmarkt? JF - GPR : Zeitschrift für Gemeinschaftsprivatrecht Y1 - 2018 U6 - https://doi.org/10.1515/gpr.2012.9.4.181 SN - 2193-9519 VL - 9 IS - 4 SP - 181 EP - 188 PB - Verlag Dr. Otto Schmidt CY - Köln ER - TY - JOUR A1 - Chludek, Astrid A1 - Tran, Duc Hung T1 - Der Reformvorschlag des IAS 12 gem. ED/2009/2 - Ein Plädoyer für die Einführung der valuation allowance JF - KoR Zeitschrift für kapitalmarktorientierte Rechnungslegung Y1 - 2018 SN - 1617-8084 IS - 1 SP - 4 EP - 8 PB - Fachmedien Otto Schmidt CY - Düsseldorf ER - TY - JOUR A1 - Herzwurm, Georg A1 - Krams, Benedikt A1 - Pietsch, Wolfram A1 - Schockert, Sixten T1 - Report from the 3rd international workshop on requirements prioritization for customer oriented software development (RePriCo’12) JF - ACM SIGSOFT Software Engineering Notes N2 - Prioritization is an essential task within requirements engineering to cope with complexity and to establish focus properly. The 3rd Workshop on Requirements Prioritization for customer oriented Software Development (RePriCo’12) focused on requirements prioritization and adjacent themes in the context of customer oriented development of bespoke and standard software. Five submissions have been accepted for the proceedings and for presentation. The report summarizes and points out key findings. KW - Requirements relations KW - Discourse ethics KW - Tool support KW - Consensus KW - Requirements prioritization Y1 - 2012 U6 - https://doi.org/10.1145/2237796.2237817 SN - 0163-5948 VL - 37 IS - 4 SP - 32 EP - 34 PB - Association for Computing Machinery CY - New York ER - TY - CHAP A1 - Becker, Jörg A1 - Eggert, Mathias A1 - Heddier, Marcel A1 - Knackstedt, Ralf T1 - Merging Conceptual Modeling and Law for Legally Compliant Information Systems Design - A Framework-Based Research Agenda T2 - 45th Hawaii International Conference on System Sciences 2012 Y1 - 2012 SN - 978-0-7695-4525-7 U6 - https://doi.org/10.1109/HICSS.2012.428 SP - 5241 EP - 5248 ER - TY - CHAP A1 - Becker, Jörg A1 - Eggert, Mathias A1 - Schwittay, Sebastian ED - Mattfeld, Dirk Christian T1 - How to Evaluate the Practical Relevance of Business Process Compliance Checking Approaches? T2 - Multikonferenz Wirtschaftsinformatik 2012 - Tagungsband der MKWI 2012 Y1 - 2012 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:gbv:084-13011115376 SP - 849 EP - 862 PB - Institut für Wirtschaftsinformatik CY - Braunschweig ER - TY - JOUR A1 - Weigand, Christoph T1 - Statistical Tests Based on Reliability and Precision JF - Economic Quality Control : EQC ; international journal for quality and reliability N2 - The construction of a statistical test is investigated which is based only on “reliability” and “precision” as quality criteria. The reliability of a statistical test is quantifiedin a straightforward way by the probability that the decision of the test is correct. However, the quantification of the precision of a statistical test is not at all evident. Thereforethe paper presents and discusses several approaches. Moreover the distinction of “nullhypothesis” and “alternative hypothesis” is not necessary any longer. Y1 - 2012 U6 - https://doi.org/10.1515/eqc-2012-0002 SN - 1869-6147 VL - 27 IS - 1 SP - 43 EP - 64 PB - De Gruyter CY - Berlin ER - TY - CHAP A1 - Knackstedt, Ralf A1 - Eggert, Mathias A1 - Fleischer, Stefan T1 - The Legal Perspective on Business to Government Reporting - A Conceptual Modeling Approach and Its Application in the Financial Sector T2 - 45th Hawaii International Conference on System Sciences 2012 Y1 - 2012 SN - 978-0-7695-4525-7 U6 - https://doi.org/10.1109/HICSS.2012.576 SP - 2309 EP - 2318 ER - TY - JOUR A1 - Becker, Jörg A1 - Delfmann, Patrick A1 - Eggert, Mathias A1 - Schwittay, Sebastian T1 - Generalizability and Applicability of Model-Based Business Process Compliance-Checking Approaches — A State-of-the-Art Analysis and Research Roadmap JF - Business Research : BuR N2 - With a steady increase of regulatory requirements for business processes, automation support of compliance management is a field garnering increasing attention in Information Systems research. Several approaches have been developed to support compliance checking of process models. One major challenge for such approaches is their ability to handle different modeling techniques and compliance rules in order to enable widespread adoption and application. Applying a structured literature search strategy, we reflect and discuss compliance-checking approaches in order to provide an insight into their generalizability and evaluation. The results imply that current approaches mainly focus on special modeling techniques and/or a restricted set of types of compliance rules. Most approaches abstain from real-world evaluation which raises the question of their practical applicability. Referring to the search results, we propose a roadmap for further research in model-based business process compliance checking. Y1 - 2012 U6 - https://doi.org/10.1007/BF03342739 SN - 1866-8658 VL - 5 IS - 2 SP - 221 EP - 247 PB - Springer CY - Heidelberg ER - TY - JOUR A1 - Bähr, Brigitte T1 - [Gert Hoepner] im Interview zum Thema ; Verpackungspolitik - mehr als Hülle JF - Packaging journal : Technologie, Logistik, Marketing, Produkte Y1 - 2012 SN - 1610-0336 IS - 5 SP - 78 EP - 80 PB - Ella Verlag CY - Hürth ER - TY - CHAP A1 - Becker, Jörg A1 - Knackstedt, Ralf A1 - Eggert, Mathias A1 - Fleischer, Stefan T1 - Fachkonzeptionelle Modellierung von Berichtspflichten in Finanzaufsicht und Verwaltung mit dem H2-Toolset T2 - Auf dem Weg zu einer offenen, smarten und vernetzten Verwaltungskultur Y1 - 2012 SN - 978-3-88579-291-8 SP - 83 EP - 94 PB - Gesellschaft für Informatik CY - Bonn ER - TY - JOUR A1 - Timme, Michael T1 - Werbung mit Garantien JF - Monatsschrift für deutsches Recht MdR. 31 (2011), H. 14 Y1 - 2011 SN - 0340-1812 SP - 825 EP - 826 PB - Juris GmbH CY - Saarbrücken ER - TY - BOOK A1 - Tietze, Jürgen T1 - Einführung in die angewandte Wirtschaftsmathematik : das praxisnahe Lehrbuch - bewährt durch seine brillante Darstellung ; mit 500 Abbildungen und 1300 Übungsaufgaben. - 16., aktualisierte Aufl. Y1 - 2011 SN - 978-3-8348-8132-8 ; 978-3-8348-1530-9 N1 - Erg. bildet: Tietze, Jürgen: Übungsbuch zur angewandten Wirtschaftsmathematik PB - Vieweg + Teubner CY - Wiesbaden ER - TY - JOUR A1 - Milnickel, Birte A1 - Grap, Rolf Dietmar ED - Suntrop, Carsten T1 - Chemielogistik im Kontext allgemeiner logistischer Anforderungen JF - Chemielogistik : Markt, Geschäftsmodelle, Prozesse Y1 - 2011 SN - 978-3-527-32531-3 SP - 3 EP - 22 PB - Wiley-VCH CY - Weinheim ER - TY - JOUR A1 - Timme, Michael T1 - Anspruch auf Vergütung für übersinnliche Leistungen - Magisches beim BGH JF - Monatsschrift für deutsches Recht : MdR ; Zeitschrift für die Zivilrechts-Praxis. 31 (2011), H. 7 Y1 - 2011 SN - 0340-1812 SP - 397 EP - 398 PB - Juris GmbH CY - Saarbrücken ER - TY - BOOK A1 - Timme, Michael T1 - Erlass und Verzicht im Zivil- und Wirtschaftsrecht Y1 - 2011 SN - 978-3-8300-5843-4 N1 - Studien zum Zivilrecht ; 86 PB - Kovac CY - Hamburg ER - TY - BOOK A1 - Schneider, Bettina A1 - Scheider, Wilhelm T1 - Einführung in die Unternehmensbesteuerung : systematische Darstellung in Übersichten Y1 - 2011 SN - 978-3-86955-912-4 N1 - Reihe Betriebswirtschaftslehre in Übersichten ; 1 PB - Cuvillier CY - Göttingen ET - 4. Aufl. ; Studienausg. ER - TY - JOUR A1 - Timme, Michael A1 - Raue, Benjamin T1 - Ausschluss des Zurückbehaltungsrechts bei fehlender Mängelanzeige JF - Neue Zeitschrift für Miet- und Wohnungsrecht [Elektronische Ressource] : NZM ; Miete, Wohnungseigentum, Pacht, Makler- und Bauträgerrecht, Steuern, Wohnungswirtschaft, Versicherung, Immobilienleasing Y1 - 2011 SN - 1434-677X VL - 14 IS - 23 SP - 846 EP - 849 PB - Beck CY - München ER - TY - JOUR A1 - Timme, Michael T1 - Anmerkung zu BGH IX ZR 176/10 :Vollstreckungsrechtlicher Erstattungsanspruch nach Urteilsaufhebung - Gerichtsstand JF - Neue Juristische Wochenschrift NJW. 41 (2011), H. 34 Y1 - 2011 SN - 0341-1907 SP - 2521 EP - 2522 PB - Beck CY - München ER - TY - JOUR A1 - Herzwurm, Georg A1 - Fehlmann, Thomas A1 - Pietsch, Wolfram A1 - Schockert, Sixten T1 - Der Qualität ein Haus. Best-Practice-Analyse des Quality Function Deployments JF - Qualität und Zuverlässigkeit : QZ Y1 - 2011 SN - 0720-1214 VL - 56 IS - 8 SP - 23 EP - 27 PB - Hanser CY - München ER -