Previous empirical evidence which evaluated the accuracy of management earnings or sales forecasts consistently revealed these forecasts to be on average significantly overoptimistic. However, all studies analyzed forecasts from public disclosures, which are an important signal to investors and...

Previous empirical evidence which evaluated the accuracy of management earnings or sales forecasts consistently revealed these forecasts to be on average significantly overoptimistic. However, all studies analyzed forecasts from public disclosures, which are an important signal to investors and...

Previous empirical evidence which evaluated the accuracy of management earnings or sales forecasts consistently revealed these forecasts to be on average signi cantly overoptimistic. However, all studies analyzed forecasts from public disclosures, which are an important signal to investors and...

Previous empirical evidence which evaluated the accuracy of management earnings or sales forecasts consistently revealed these forecasts to be on average signi cantly overoptimistic. However, all studies analyzed forecasts from public disclosures, which are an important signal to investors and...

Die Steuerbelastung privater Haushalte ist auch nach der Bundestagswahl 2013 ein wichtiges Thema der wirtschaftspolitischen Diskussion in Deutschland. Die Autoren untersuchen, wie sich die Einkommensteuerbelastung im Laufe der Jahrzehnte entwickelt hat.

Daten statt Preise, Monopole statt Wettbewerb, Sharing statt Eigentum, Crowdworking statt Sozialpartnerschaft: Die Digitale Revolution stellt die Art und Weise des Wirtschaftens auf den Kopf. Die alten Leitplanken, mit denen die Soziale Marktwirtschaft die wohlstandsmehrenden Kräfte schützte,...

Why did substantial parts of Europe abandon the institutionalized churches around 1900? Empirical studies using modern data mostly contradict the traditional view that education was a leading source of the seismic social phenomenon of secularization. We construct a unique panel dataset of...