This dissertation seeks to understand the determinants and implications of earnings management in private firms, an economically significant yet not well researched segment of the economy. Earnings management occurs when a firm uses discretion and judgement in financial reporting to alter...

The promotion of self-employment as part of active labor market policies is considered to be one of the most important unemployment support schemes in Germany. Against this background the main part of this thesis contributes to the evaluation of start-up support schemes within ALMP. Chapter 2...

This volume was prepared by Benedikt Heid while he was working at the ifo Institute and the University of Bayreuth. It was completed in December 2013 and accepted as a doctoral thesis by the Department of Economics at the Ludwig-Maximilians-Universität München. It includes six self-contained...