In naher Zukunft werden rund 1,5 Millionen Studierende in Deutschland Studiengebühren entrichten müssen, da mittlerweile acht Bundesländer deren Erhebung beschlossen haben. Die Bundesländer sind – nach einer Entscheidung des Bundesverfassungsgerichts – bei Erhebung von Studiengebühren...

Manuscript Type: Empirical.Research Question / Issue: This study contributes to the emerging research that analyzes the relation between performance and single components of broad corporate governance aggregates, such as governance codes and ratings. Available research is confined to the U.S.,...

Corporate responsibility (CR) issues have gained importance within the financial community due to the exponential growth of specialized institutes, expansion of academic and research departments, increased launching of mutual funds allocated according to sustainability criteria, proliferation of...

Environmental, social and governance factors are becoming increasingly significant for comprehensive firm valuation. These factors are however of a qualitative nature and therefore difficult to express in numerical figures. Consequently, disclosure and the relevancy thereof to investors are...