Der Siebte Armuts- und Reichtumsbericht (7. ARB) ist ein umfangreiches, datenbasiertes Werk, das viele relevante Lebensbereiche abdeckt - von Einkommen und Vermögen über Bildung, Gesundheit und Teilhabe bis hin zu neuen Themen wie Klimawandel und subjektiven Erfahrungen von Armut. Gleichzeitig...

This study investigates the determinants of R&D value reporting bias in technology sector entities from six EU countries, including Germany and France, using data from 188 entities between 2006 and 2023. The research employs a mixed-method approach, including Pearson correlations, mixed model...

This article explores the regulatory frameworks governing intangible assets across three key standards: IAS 38 (accounting), IVS 210 (valuation), and ISA 620 (auditing). Employing both automated and manual similarity analysis techniques, the study investigates the structural and thematic...

Efficiency is one of the tenets in assessing the financial health of an enterprise. Ultimately, the form of asset management has a major impact on growth but also on the decline of profit. It also reveals how the enterprises are positioned within the competitive market environment. For this...

In reaction to the 2008 global financial crisis, central banks made large-scale asset acquisitions using their reserves. This unusual monetary strategy has persisted throughout the pandemic, and in certain cases beyond 2022. By then, central bank balance sheets had grown by up to tenfold. Then,...