We analyze managerial discourse in corporate communication (‘CEO-speak') during a six month period following a legitimacy-threatening event in the form of an incident in a German nuclear power plant. As discourses express specific stances expressed by a group of people who share particular...

We examine whether and how German and US investment professionals use corporate social responsibility (hereafter, CSR) information when making personal investment decisions and recommendations to clients. Using an experiment, we find that both German and US investment professionals use CSR...

This paper examines the economic determinants that lead German firms to adopt value-based management and control systems (VBMSs). Further, we investigate whether firms' operating performance improves after VBMS adoption. Using a hand-collected data set of German listed firms covering 1,575...

Employer behavior (“Arbeitgeberverhalten”) plays an essential role when it comes to understanding Human Resource Management (HRM). However, rather few studies actually seem to take the concrete behavior of organizations as employers into account. Instead, German textbooks and journals are...

Corporate Social Responsibility (CSR) gained importance over the last years. Yet, only few studies have investigated CSR in German family firms. This study analyzes the CSR communication of 714 listed German family and non-family firms using a content analysis of CSR mission statements. We find...

Intangible assets are regarded as the future value drivers of company performance. However hardly anything is known about the actual importance and influence of intangible assets. To fill this gap we analyze the German stock market index DAX and accomplish a survey of the German Certified Public...