Does reporting transparency affect industry coordination?:Evidence from the duration of international cartels

Firms coordinate their actions with industry peers, thereby affecting product market competition. Using the cartel setting, we investigate how financial reporting transparency affects industry coordination. Economic theory predicts that transparency might either prolong cartel duration through increased contracting efficiency or destabilize cartels due to earlier detection of deviating members. We test these predictions on firms indicted by the European Commission for anticompetitive behavior between 1980 and 2010. Using reporting under internationally recognized accounting standards (IFRS or U.S. GAAP) as our measure of reporting transparency, we find that following a transparent accounting framework decreases cartel duration. We show that this finding is partly explained by transparent segment disclosure, which provides a means for the verification of agreed-upon sales for a given product or region. Consistent with the view that transparent reporting leads to earlier detection of deviating members, we further show that transparency lowers cartel duration when the likelihood of cheating is high

The EVIDENT-trial: protocol and rationale of a multicenter randomized controlled trial testing the effectiveness of an online-based psychological intervention

Klein JP, Berger T, Schroeder J, et al. The EVIDENT-trial: protocol and rationale of a multicenter randomized controlled trial testing the effectiveness of an online-based psychological intervention. BMC Psychiatry. 2013;13(1): 239.Background: Depressive disorders are among the leading causes of worldwide disability with mild to moderate forms of depression being particularly common. Low-intensity treatments such as online psychological treatments may be an effective way to treat mild to moderate depressive symptoms and prevent the emergence or relapse of major depression. Methods/Design: This study is a currently recruiting multicentre parallel-groups pragmatic randomized-controlled single-blind trial. A total of 1000 participants with mild to moderate symptoms of depression from various settings including in-and outpatient services will be randomized to an online psychological treatment or care as usual (CAU). We hypothesize that the intervention will be superior to CAU in reducing depressive symptoms assessed with the Personal Health Questionnaire (PHQ-9, primary outcome measure) following the intervention (12 wks) and at follow-up (24 and 48 wks). Further outcome parameters include quality of life, use of health care resources and attitude towards online psychological treatments. Discussion: The study will yield meaningful answers to the question of whether online psychological treatment can contribute to the effective and efficient prevention and treatment of mild to moderate depression on a population level with a low barrier to entry

Programma Quo Consensus Ac Dissensus Scholae Aristotelicae Et Cartesianae In Philosophia Naturali explicationem Lectionis publicis instituendam intimat Caspar Posner, Prof. Publ. : [Dab. Ienae V. Iuli[i] anni Chr. MDCXCVI.]

PROGRAMMA QUO CONSENSUS AC DISSENSUS SCHOLAE ARISTOTELICAE ET CARTESIANAE IN PHILOSOPHIA NATURALI EXPLICATIONEM LECTIONIS PUBLICIS INSTITUENDAM INTIMAT CASPAR POSNER, PROF. PUBL. : [DAB. IENAE V. IULI[I] ANNI CHR. MDCXCVI.] Programma Quo Consensus Ac Dissensus Scholae Aristotelicae Et Cartesianae In Philosophia Naturali explicationem Lectionis publicis instituendam intimat Caspar Posner, Prof. Publ. : [Dab. Ienae V. Iuli[i] anni Chr. MDCXCVI.] (1) Titelblatt (1) Text (3

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Name des Autors: Caspar Posne

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Panegyricum Reverendissimi, Serenissimique Principis Domini Mauritii Guilielmi Postulati Administratoris Praesulatus Numburgici Ducis Saxoniae, Juliaci, Cliviae, Montium, Angriae Et Westphaliae, Landgravii Thuringiae, Marchionis Misniae, Nec Non Superioris Et Inferioris Lusatiae ... Natali Exoptatissimo Sacrum / Rite Indicit Jo. Caspar Posner Eloquentiae Professor

PANEGYRICUM REVERENDISSIMI, SERENISSIMIQUE PRINCIPIS DOMINI MAURITII GUILIELMI POSTULATI ADMINISTRATORIS PRAESULATUS NUMBURGICI DUCIS SAXONIAE, JULIACI, CLIVIAE, MONTIUM, ANGRIAE ET WESTPHALIAE, LANDGRAVII THURINGIAE, MARCHIONIS MISNIAE, NEC NON SUPERIORIS ET INFERIORIS LUSATIAE ... NATALI EXOPTATISSIMO SACRUM / RITE INDICIT JO. CASPAR POSNER ELOQUENTIAE PROFESSOR Panegyricum Reverendissimi, Serenissimique Principis Domini Mauritii Guilielmi Postulati Administratoris Praesulatus Numburgici Ducis Saxoniae, Juliaci, Cliviae, Montium, Angriae Et Westphaliae, Landgravii Thuringiae, Marchionis Misniae, Nec Non Superioris Et Inferioris Lusatiae ... Natali Exoptatissimo Sacrum / Rite Indicit Jo. Caspar Posner Eloquentiae Professor (1) Titelblatt (1) Panegyricum Reverendissimi, Ser. Principis Domini Mauritii Guilielmi (3