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
Detecting and explaining systemic risks of mortgage banks—evidence from the subprime crisis
Journal of Business Economics - Tập 82 - Trang 109-132 - 2012
Stephan Paul, Gregor N. F. Weiß
In recent history, financial markets worldwide experienced severe turmoil due to the subprime crisis originating from the practice of US mortgage banks to securitize loans given especially to subprime borrowers. In the same crisis, several distressed banks were bailed out by states with even more banks receiving financial aids from governments. Using a unique data sample of 100 announcements of US...... hiện toàn bộ
Stakeholder Pressures, Environmental Practice Adoption and Economic Performance in the German Third-party Logistics Industry—A Contingency Perspective
Journal of Business Economics - - 2017
Steffen Maas, Tassilo Schuster, Evi Hartmann
This study explores how companies adopt environmental practices when they are exposed to stakeholder pressures and how those practices affect economic performance within the German third-party logistics industry. The relationships are tested against a random sample of 192 German third-party logistics providers by using a higher-order partial least squares approach. The study reveals that perceived...... hiện toàn bộ
Editorial
Journal of Business Economics - Tập 82 - Trang 711-715 - 2012
Günter Fandel
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
Topic modeling in marketing: recent advances and research opportunities
Journal of Business Economics - Tập 89 - Trang 327-356 - 2018
Martin Reisenbichler, Thomas Reutterer
Using a probabilistic approach for exploring latent patterns in high-dimensional co-occurrence data, topic models offer researchers a flexible and open framework for soft-clustering large data sets. In recent years, there has been a growing interest among marketing scholars and practitioners to adopt topic models in various marketing application domains. However, to this date, there is no comprehe...... hiện toàn bộ
Fördern aktienkursbasierte Vergütungsinstrumente langfristig orientierte Unternehmensentscheidungen? Lehren aus der Kreditkrise
Journal of Business Economics - Tập 82 - Trang 1057-1087 - 2012
Marc Steffen Rapp, Philipp D. Schaller, Michael Wolff
Die Frage, ob und inwiefern die Gewährung aktienkursbasierter Vergütungsinstrumente an Vorstände zu langfristig orientierten Managemententscheidungen führt, wird in der Öffentlichkeit kontrovers diskutiert. Auch die Wissenschaft bleibt bis dato – nicht zuletzt aufgrund von Messproblemen – eine überzeugende Antwort schuldig. In dem vorliegenden Beitrag machen wir uns die zurückliegende Kreditkrise ...... hiện toàn bộ
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