Im Rahmen dieser Studie wird der Vorschlag der EU-Kommission für ein CO2-Grenzausgleichssystem (CBAM) einer ökonomischen sowie rechtlichen Analyse unterzogen. Die Analyse des CBAM-Vorschlags zeigt, dass sowohl hinsichtlich der Frage der Effektivität als auch im Hinblick auf die...

The main purpose of this article is to study the role of house banks in out-of-court reorganization. Banks are traditionally one of the most important financial resources for firms. Especially in financially difficult times like those we now face due to the coronavirus, it can make a difference...

This article examines differences between family and non-family businesses with regard to the manifestation of management accounting systems and addresses the question of whether business size or the differentiation of family vs. non-family businesses is the dominant influencing factor in the...

The paper surveys the organization of management accounting in Slovakian small and medium sized enterprises. Since Slovakia is facing a lot of social and economic changes, the question arises, to which extend the process of transition influences the organization of management accounting and the...

Small businesses are important contributors to the economic vitality. Nevertheless failure continues to be an important issue affecting small firms especially within their first years (Carter and van Auken 2006, Mayr et al. 2016, Thornhill and Amit 2003). However, it does not necessarily mean...

German Abstract: Die Erwartungen der Sanierungsbeteiligten an das Insolvenzrechtsänderungsgesetz 2010 (IRÄG 2010) waren hoch. Aus betriebswirtschaftlicher Sicht stellt sich nun die Frage, inwieweit die Sanierung insolventer Unternehmen, etwa durch eine frühzeitige Insolvenzeröffnung,...

German Abstract: Zu Beginn der Arbeit erfolgt eine ausführliche Darstellung des State of the Art der For-schung zur außergerichtlichen Unternehmenssanierung mithilfe eines systematischen Literature Reviews. Die bisherigen Forschungsschwerpunkte wissenschaftlicher und politischer...

Corporate social responsibility (CSR) is usually associated with the integration of ecological and social issues into corporate activities. CSR must be closely aligned with a company´s strategies and core business and therefore capable of contributing to the renewal, augmentation and adaptation...

This paper discusses the interests of stakeholders and the entrepreneur in the course of corporate reorganization as well as their decision-making processes. The research is based on the assumptions of stakeholder theory and the thesis that managing these stakeholder relationships is an...