Wenn bestimmte Charakteristika einer freiberuflichen Existenzgründung einen Hinweis auf einen entsprechenden Geschäftserfolg geben könnten, dann könnte das Wissen um sie eine erfolgreiche Gründung unterstützen und eine entsprechende Beratung effizienter gestalten lassen. Unsere Studie will...

If certain start-up characteristics will indicate a business success, knowing such characteristics could generate more successful start-ups and more efficient start-up counseling. Our study will contribut e to this by quantifying individual success determinants of freelance start-ups. The data...

Part I: Introduction to Investment Decision Making: Introduction to Tax Planning; Principles of Investment Decision -- Part II: Integrating Taxation into Investment Decision Making: Integrating Income Taxes into Finance; Tax Facts; Neutral Income Tax Systems; Introduction to Business Taxation;...

Based on German data between 1999 and 2007, we analyze the growth factors of SMEs and contrast them with those of large firms. Differences show up both in balance sheet and employment growth. While we confirm earlier results on inherent growth structures and the influence of firm age, we derive...