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Separation – integration – and now …? A historical perspective on the relationship between German management accounting and financial accounting (2016)
Journal Article
Brandau, M., Endenich, C., Luther, R., & Trapp, R. (2017). Separation – integration – and now …? A historical perspective on the relationship between German management accounting and financial accounting. Accounting History, 22(1), 67-91. https://doi.org/10.1177/1032373216658035

© 2016, © The Author(s) 2016. German accounting has traditionally followed a dual ledger approach with strictly separated internal cost accounting, as the basis for management information, and external financial accounting focusing on creditor protec... Read More about Separation – integration – and now …? A historical perspective on the relationship between German management accounting and financial accounting.

Retrievability bias in explaining the hurdle rate premium puzzle (2016)
Journal Article
Hornung, M., Luther, R., & Schuster, P. (2016). Retrievability bias in explaining the hurdle rate premium puzzle. Journal of Applied Accounting Research, 17(4), 440-455. https://doi.org/10.1108/JAAR-08-2015-0065

© 2016 Emerald Group Publishing Limited. Purpose - Making rational and undistorted corporate investment decisions is critically important to organisations. "Scientific" investment appraisal can play a central role, particularly setting the hurdle rat... Read More about Retrievability bias in explaining the hurdle rate premium puzzle.