Der Bericht analysiert Unternehmensdynamiken in Deutschland und im Speziellen hinsichtlich der deutschen Wissenswirtschaft. Dabei werden Informationen zum Gründungs- und Schließungsgeschehen in Deutschland von 2005 bis 2022 bezüglich unterschiedlicher Branchen und Bundesländer untersucht und...

This study focuses on the decreasing relevance of financial information associated with current financial reporting standards for intangible assets. We summarize and compare three approaches to improving financial reporting standards for internally generated intangibles-the recognition approach,...

Innovation is crucial to the development of a modern and competitive global economy. In the European Union, innovation is seen as the basis for sustainable economic development based on knowledge to ensure social well-being. However, the diversity of the countries that make up the EU means that...