July 2005

International Marketing Standardization and Financial Performance of Mobile Network Operators - An Empirical Analysis
Torsten J. Gerpott/Nejc M. Jakopin

Audit Commitees in Germany - Theoretical Reasoning and Empirical Evidence
Annette G. Köhler

Long-Run Performance of Initial Public Offerings: The Evidence for Switzerland
Wolfgang Drobetz/Matthias Kammermann/Urs Wälchli

The Information Content of Goodwill-Impairments under FAS 142: Implication for External Analysis and Internal Control
Wolfgang Schultze