Die Ganztagsbetreuung von Grundschulkindern ist in Deutschland regional sehr unterschiedlich organisiert. So erfolgt sie in den meisten ostdeutschen Bundesländern vorwiegend in Horten, die der Kinder- und Jugendhilfe zugeordnet sind, wohingegen diese Funktionen in Nordrhein-Westfalen von den...

We study the effects of competition and interoperabilty in platform markets. To do so, we adopt an approach of competition in net fees, which is well-suited to situations where users pay additional charges, after joining, for on-platform interactions. Compared to other approaches, net fees...

In this paper, we derive a discrete choice model of the demand for medical care from a theoretical model that implies a natural interrelation between price and income. We show that, in the context of a discrete choice model, if health is a normal good, then the price elasticity of the demand for...

We find that the readability of financial footnotes and risk management committees contributes to audit fees. We use observations from 758 companies listed in Indonesia for 2014-2018, and moderated regression analysis is used for statistical analysis. The results show that the readability of...

Die Ganztagsbetreuung von Grundschulkindern ist in Deutschland regional sehr unterschiedlich organisiert. So erfolgt sie in den meisten ostdeutschen Bundesländern vorwiegend in Horten, die der Kinder- und Jugendhilfe zugeordnet sind, wohingegen diese Funktionen in Nordrhein-Westfalen von den...

Banks impose a variety of account fees, and credit card issuers impose a variety of fees related to card usage. Using detailed data from a 2021 representative diary survey of US consumers, we investigate whether lower-income consumers and Black consumers are more likely to pay bank account or...

Purpose: The business risk of patent litigation contributes to auditors' professional skepticism and thereby results in different audit pricing decisions. Patent infringement is viewed as a specific news and thereby results in different economic consequences. This study examines the association...