Financial performance is the measure of an organization's productivity and effectiveness. It is used as an indicator of an organization's ability to use available resources in generating returns and profits for its stakeholders. Determinants of financial performance include employee...

Tax risk has the potential to have far-reaching economic consequences, including the effect on late audit reports. This study aims to empirically investigate the effect of tax risk on audit report lag. This study took a quantitative approach. Companies listed on the Indonesia Stock Exchange...

We examine the relationship between intangible intensity and the accuracy of analyst forecasts. Using an international sample of 2,200 firms during 2000-2016, we show that analyst accuracy decreases significantly when intangible intensity grows. In exploring the determinants of this effect, we...

The attempts by Schulze, Warning, and Wiermann (2008) and Ritzberger (2008) to develop a joint ranking list of journals for economics and business research are critically evaluated. Their lists suggest that the quality of top business journals is substantially lower than that of many economics...

Total Quality Management denotes a path by which – both in a stable and a transitional environment, in a professional and scientific way and by applying a variety of methods and techniques, through constant improvements and involvement of all employees – one could get to a model that enables...

Das Centrum für Hochschulentwicklung veröffentlicht alle drei Jahre Rankings von Hochschulen zu einzelnen Studienfächern. Hierbei werden verschiedene Leistungsindikatoren (zum Beispiel zu Publikationen, der Reputation und der Studienzufriedenheit) herangezogen, um die Bewertung einzelner...

Die Erstellung qualitativ hochwertiger Benchmarkings für die Forschung betriebswirtschaftlicher Fachbereiche ist von hoher praktischer Relevanz. Den Studierenden, aber auch dem wissenschaftlichen Personal und der Hochschulpolitik, wird auf diese Weise ermöglicht, die Leistungen von...

Despite the importance and popularity of the stewardship concept in the current management literature, antecedents and the role of the surrounding framework of stewardship remains poorly understood. Similarly, relatively little is known about the outcomes of stewardship. In this study I set out...

In this article we tried to synthesize the existing literature on organizational legitimacy, showing its importance for business development. The article's central argument suggests the existence of certain organizational actions whose development address legitimacy to organizations. At the same...

Economics is increasingly adopting the methodological standards and procedures of the natural sciences. The paper analyzes this 'naturalistic turn' from the philosophical perspective on naturalism, and I discuss the implications for the field of finance. The theory of finance is an interesting...