In rund jedem vierten Unternehmen in Deutschland waren im Jahr 2021 Solo-Selbstständige oder Angehörige von Fremdfirmen im Rahmen von Dienst- oder Werkverträgen tätig. Dies ist das Ergebnis einer empirischen Analyse auf Basis der 29. und 30. Welle des IW-Personalpanels aus dem Frühjahr und...

Dieser Beitrag untersucht die Entwicklung von Ausmaß und Struktur von Outsourcing, den Bezug von Vorleistungen, und darunter Offshoring, den Bezug von Leistungen aus dem Ausland, im Zeitraum seit 1971. Auf der Basis amtlicher Statistiken wird gezeigt, dass die Vorleistungsquote der deutschen...

This paper analyses the effect of family ownership and the characteristics of the board of directors on the implementation level of enterprise risk management (ERM) in Spanish non-financial companies. The sample consists of 162 Spanish non-financial companies listed on Spanish stock exchanges...

Since the 1990s, producers of farm commodities have been attempting to enter value-added agri-food sectors by means of joint ownership of hybrid cooperatives. New generation cooperatives, characterized by substantial supply and equity requirements, inspired much farm producer optimism before...

This article studies the particularities of the creation and operation of foreign investment Joint Ventures in dictatorial regimes, with special emphasis on the relationship between dictatorship and investors. The hotel business in Cuba is studied in depth as a case study, since it is a...

The paper presents the results of a survey of business valuation practice in Poland. The aim of this study was to assess the premium for control as well as discounts for minority interests by practitioners involved in the valuation of companies in Poland. The survey was conducted on a sample of...

The paper argues that transparency of large corporate farms operating in transition economies is the factor that affects their competitive position as it helps to preserve access to international equity markets and to reduce uncertainty that arises from imperfect local input markets. We...

Using a large sample of firms from 37 countries over the period of 2007-2015, we empirically analyse the impact of religion and national culture characteristics on the level of corporate risk-taking around the world and the channels through which this can take place. First, we initially observe...

This study investigates the moderating role of ownership structure in the nexus between corporate governance and the financial performance of manufacturing firms in Ghana. The study uses GLS regression to analyze a panel dataset of 7 manufacturing firms over 14 years. We find a positive and...

In this paper, we investigate if dividend policy is influenced by ownership type. Within the dividend literature, dividends have a signaling role regarding agency costs, such that dividends may diminish insider conflicts (reduce free cash flow) or may be used to extract cash from firms...