Showing 1 - 10 of 11
Purpose – The aim of this paper is to model the dynamic path of adjustment towards pre-unemployment levels of wellbeing for a group of full-time workers who experienced job loss. Design/methodology/approach – Based on data from the German Socio-economic Panel, a large-scale panel survey,...
Persistent link: https://www.econbiz.de/10009429728
Purpose – The aim of the paper is to assess the determinants and impact of employer sponsored further training on wage growth in West Germany over the period 1992 to 2002. Design/methodology/approach – Following a descriptive narrative on further training and wages in Germany, data derived...
Persistent link: https://www.econbiz.de/10009429802
A number of studies in the human resources literature acknowledge the importance of workplace training for inducing organizational commitment on the part of workers. However, small sample sizes and the absence of relevant panel data have raised concerns about the general validity of results and...
Persistent link: https://www.econbiz.de/10009429803
We investigate how apprenticeship training affects the early career mobility and earnings profiles of young apprentices in Germany. The heterogeneous quality and nature (whether general or firm specific) of training across firms is expected to be reflected in the post-apprenticeship mobility and...
Persistent link: https://www.econbiz.de/10009429805
According to set-point theories of subjective well-being, people react to events but then return to baseline levels of happiness and satisfaction over time. We tested this idea by examining reaction and adaptation to unemployment in a 15-year longitudinal study of more than 24,000 individuals...
Persistent link: https://www.econbiz.de/10009429806
there is very limited use of Boards of Advisors in small businesses and that many small business managers are not aware of … the concept of a Board of Advisors. However, those small business managers (97%) that use a Board of Advisors characterize … board members were male (67%), active in business (90%), have managerial/strategy or law (52%) and are not compensated (53%). …
Persistent link: https://www.econbiz.de/10009484445
Earning's quality is an important aspect of evaluating an entity's financial health, yet investors, creditors, and other financial statement users often overlook it. Earnings quality refers to the ability of reported earnings to reflect the company's true earnings, as well as the usefulness of...
Persistent link: https://www.econbiz.de/10009484459
In the wake of the financial scandals that have occurred in the corporate sector, the public is demanding more accountability not only from corporations but also from nonprofit organizations such as universities. Institutions can enhance corporate governance by implementing some of the...
Persistent link: https://www.econbiz.de/10009484463
In the wake of continuing, highly publicized financial frauds and failures, the accounting profession has placed renewed emphasis on issues related to earnings management and earnings quality. Staff Accounting Bulletin 101, Revenue Recognition in Financial Statements, which was issued in...
Persistent link: https://www.econbiz.de/10009484464
In 1962, the Securities and Exchange Commission (SEC) was the first to address going concern issues with Accounting Series Release (ASR) No. 90. Then, in 1963, the AICPA issued Statement on Auditing Procedures (SAP) No. 33, in response to ASR No. 90. Both ASR No. 90 and SAP No. 33 addressed...
Persistent link: https://www.econbiz.de/10009484521