This article contains results of an empirical survey among companies of the German agribusiness. The purpose of this study was to investigate the companies' attitude towards the International Financial Reporting Standards IAS/IFRS and its implementation and status of adoption. It shows that the...

Die zunehmende Verbreitung gentechnisch veränderter Organismen (GVO) wirft die Frage nach möglichen wirtschaftlichen Konsequenzen auf. Die parallele Existenz von GVO- und GVO-freier Ware im Markt kann mit Kosten- und Nutzeneffekten verbunden sein und spielt somit aus betriebswirtschaftlicher...

Cross-border acquisitions have been the growing trend in recent years in the world brewing industry, giving brewers the opportunity to enhance their degree of internationalization and market share remarkably. This study employs event study analysis to examine 31 mergers and acquisitions among...