The paper analyses a strategy for avoiding the disclosure of the financial statements of a limited partnership with a limited liability company as general partner (GmbH & Co. KG) according to German Commercial Code (HGB). It describes the formal process of the joining of a natural person as an...

In the past only a few of the major Italian companies spontaneously adopted self- regulatory tools such as codes of corporate conduct or codes of ethics, claiming the set of values that should guide their conduct and their shareholders and stakeholders were called to comply with. As a reaction...

Die gute Führung von Unternehmen und die Höhe der Managergehälter stehen nach diversen Finanzskandalen von Unternehmen und den Kursmanipulationen am Neuen Markt im Mittelpunkt des öffentlichen Interesses. Im Mai dieses Jahres hat die EU Kommission einen Aktionsplan über „Modernisierung...

In this paper, we examine the inconclusive debate on regulatory competition in Europe. We demonstrate that the recent expansion in the EU company law has created archetypal underpinning for formation of regulatory competition: the ground-breaking triptych of the ECJ on Centros, Überseering, and...

We investigate different techniques to assess the gender pay gap in five EU countries (France, Germany, Italy, Spain and United Kingdom), focusing on self-selection into market work. Results show that selectivity correction has an impact on both wage estimates and wage gap decomposition. If...

There is no consensus about the causes of the reduction in business cycle volatility seen in many major economies over the last decade. Using stylised models of the economies of the US, Euro area, UK and Japan, we argue that economic stability has been fostered by improved monetary policy and by...

In practice, questions of ecological company policy deal much more with technical questions than with organisational ones. In many guides for the implementation of an Environmental Management System the development of the organisation that first has to grow into this new task has not yet been...