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We examine the use and usefulness of systematic compliance management in research institutes using a survey of leaders of German research institutes and expert interviews. While only a quarter of the surveyed leaders report that they have an explicit compliance management system, they report to...
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Although there has been considerable research on the impact of corporate governance on corporate voluntary disclosure, empirical evidence on how governance affects compliance with mandatory disclosure requirements is limited. We contribute to governance and disclosure literature by examining the...
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The adoption of International financial reporting standards (IFRS) has been presented in several empirical literature …
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Allegations of voter fraud accompany many real-world elections. How does electoral malpractice affect the acceptance of elected institutions? Using an online experiment in which people distribute income according to majority-elected rules, we show that those who experience vote buying or voter...
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Die unternehmerische Zielfindung und Zielsetzung ist Ausgangspunkt jeder Befassung mit Fragen der Unternehmensführung, die Zielautonomie der Unternehmen konstitutives Merkmal einer marktwirtschaftlichen Ordnung. Regulierende Vorgaben, wie die Normierung des 'Unternehmensinteresses' im deutschen...
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