Journal of Business Economics

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Datenaggregation zur Leistungsbeurteilung durch Ranking: Vergleich der CHE- und DEA-Methodik sowie Ableitung eines Kompromissansatzes
Journal of Business Economics - Tập 77 - Trang 615-643 - 2007
Heinz Ahn, Harald Dyckhoff, Roland Gilles
Der Beitrag befasst sich mit alternativen Konzepten der Datenaggregation zur Leistungsbeurteilung wertschöpfender Einheiten. Ausgehend von einem kritischen Vergleich der entsprechenden Methodik des Centrums für Hochschulentwicklung (CHE) mit der Data Envelopment Analysis (DEA) wird die so genannte NACHE als Kompromissansatz abgeleitet. Einerseits bewahrt der neue Ansatz als Modifikation der CHE-Me...... hiện toàn bộ
Heterogeneity in family firm finance, accounting and tax policies: dimensions, effects and implications for future research
Journal of Business Economics - - 2024
Niklas Bergmann
AbstractFamily firms, as a unique organizational form, are associated with distinct finance, accounting, and tax behaviors. Prior research indicates that heterogeneity among family firms is linked to significant variation concerning these outcomes. However, the scope of dissimilarities, their empirical operationalization, and the corresponding effects of heterogene...... hiện toàn bộ
Self-set salaries and creativity
Journal of Business Economics - Tập 91 - Trang 91-121 - 2020
Christian Brück, Thorsten Knauer, Harald Meier, Anja Schwering
Organizations frequently try to incentivize employees to develop highly creative solutions. In this study, we examine self-set salaries as a specific type of incentive design. We investigate whether self-set salaries affect employees’ motivation and overall (creative) performance. Moreover, because self-set salaries potentially risk opportunistic employee behavior, we consider the effect of the ob...... hiện toàn bộ
Information as potential key determinant in switching electricity suppliers
Journal of Business Economics - Tập 87 - Trang 263-290 - 2016
Magdalena Six, Franz Wirl, Jaqueline Wolf
In this paper, we investigate the drivers and obstacles to switch the electricity supplier for Austrian households. Since the liberalization of the market in 2001, the annual switching rates have remained at surprisingly low levels, leading to a loss of significant savings potential for Austrian households. The results of our exploratory study suggest that the knowledge about tariffs and electrici...... hiện toàn bộ
Coordination contracts for reverse supply chains: a state-of-the-art review
Journal of Business Economics - Tập 89 - Trang 747-792 - 2017
Michael Krapp, Johannes B. Kraus
Various legal requirements as well as economic reasoning render the re-use of products mandatory. Hence, the field of supply chain management and coordination under the consideration of returns has constantly grown over the last decade. However, terms and definitions regarding returns and returns handling are inconsistent. Furthermore, approaches are not classified from a return-based point of vi...... hiện toàn bộ
Adjustments of wage-tenure profiles with respect to entry age
Journal of Business Economics - Tập 83 - Trang 171-191 - 2013
Christian Pfeifer
This paper adds a new empirical finding of the impact of workers’ entry age on wage-tenure profiles to the literature, which might be explained by human capital and deferred compensation models. I analyze two different data sets stemming from personnel records of a large German company and from German linked employer-employee data. The analyzed company employs a quite large share of older workers ...... hiện toàn bộ
The pricing of European non-performing real estate loan portfolios: evidence on stock market evaluation of complex asset sales
Journal of Business Economics - - 2020
Florian Manz, Birgit Müller, Dirk Schiereck
Recent empirical evidence raises doubt about the ability of financial market participants to generate information efficient valuations for capital market instruments whose cash flows are related to residual claims and dependent on real estate income. We contribute to this literature with the examination of value implications of non-performing loan (NPL) divestitures in the banking industry during ...... hiện toàn bộ
Correction to: When labor representatives join supervisory boards: empirical evidence of the relationship between the change to parity codetermination and working capital and operating cash flows
Journal of Business Economics - Tập 89 - Trang 737-737 - 2017
Kerstin Lopatta, Katarina Böttcher, Reemda Jaeschke
In the original publication of the article, the Section no. 4 has to be named as “Hypotheses Development” instead of “Literature Review”.
Koordination durch heuristische Budgetierungsverfahren
Journal of Business Economics - Tập 79 - Trang 897-927 - 2009
Dominik Kramer
Dezentralisierung in Unternehmen ist immer mit dem Problem der Koordination verbunden. Die Budgetierung ist ein mögliches Instrument zur Koordination dezentralisierter Teilentscheidungen, ihr kommt in der betrieblichen Praxis große Bedeutung zu. Die Koordination im Rahmen der Budgetierung kann über Mengenvorgaben oder über Verrechnungspreise erfolgen. Diese beiden Möglichkeiten können mit untersch...... hiện toàn bộ
Big bath accounting and CEO turnover: the interplay between optimal contracts and career concerns
Journal of Business Economics - Tập 92 - Trang 1249-1281 - 2022
Tim Hensel, Jens Robert Schöndube
Following executive turnovers big bath accounting is often observed. We investigate a new manager’s earnings management incentives in his first year in office in a two-period model with career concerns and earnings’ lack of timeliness. We determine the optimal incentive contract and decompose the manager’s equilibrium earnings management into two components: an explicit incentive resulting from th...... hiện toàn bộ
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