The Swedish preschool sector, which is heavily dominated by a female workforce, is marked by low wages and poor health outcomes. Our study shows that preschools' organizational form is significantly associated with hiring practices, wage-setting, and worker health outcomes. For-profit preschools...

The conventional view in accounting is that diversification increases audit complexity and, in turn, audit fees. Conversely, the coinsurance effect of diversification hypothesis suggests that combining multiple business segments with imperfectly correlated earnings provides a coinsurance effect...

Italien und Deutschland sind sich sehr ähnlich hinsichtlich des hohen Anteils von Familienunternehmen und ihrer großen Bedeutung für die Wirtschaft. Das ZEW Mannheim legt in dieser Studie interessante Zahlen dazu vor.