This study examines the strategy-performance relationship within publicly traded German firms. Strategic management literature provides several strategic frameworks that offer guidance on promising strategies. However, due to major changes such as globalization and fundamental differences...

Klappentext: Die Einführung von einheitlichen Öko-Standards geht sehr schleppend voran; die breite Einführung von Öko-Steuern ist nicht in Sicht. Welche Möglichkeiten haben Unternehmen sich dennoch ökologisch sinnvoll zu verhalten, ohne dadurch wettbewerbspolitische Nachteile in Kauf...

"We document that simulated corporate marginal tax rates based on financial statement data (Shevlin 1990 and Graham 1996a) are highly correlated with simulated rates based on corporate tax return data. We provide algorithms that can be used to estimate the book or tax simulated rates when they...