The purpose of this paper is to provide an overview and new empirical evidence on frontier effi-ciency measurement in the insurance industry, a topic of great interest in the academic literature during the last several years. In the first step, we review 87 studies and put them into a joint...

This paper presents an empirical study addressing current tendenciesin corporate environmental reporting released to the public. On the one hand, we survey British and German environmental statements according to the "European Eco-Management and Audit Scheme". On the other hand, we explore why...

This paper presents an evaluation of Supply Chain Management Software. For this purpose, we conducted an empirical study in the European automotive industry among car manufacturers, suppliers, distributors, and logistic service providers from 25 countries. In particular, we analysed the...

Der vorliegende Beitrag untersucht, inwieweit die empirische Controllingforschung im deutschsprachigen Raum von 1990-2007 belastbare Aussagen ("Stylized Facts") zum Zusammenhang zwischen der Gestaltung der Planung als bedeutsamen Teil der Controllerarbeit und dem Controlling- bzw....

Risk in the sense of potential negative outcome is inherent to managerial action. In the lastdecade, an increasing focus has been put in theory as well as practice on the conceptual designof risk management and risk controlling systems, even though no clear concept exists up tonow on how a risk...

Das Risiko einer negativen Zielabweichung ist zwangsläufig mit jeder unternehmerischen Entscheidung verbunden. Seit Erlass des Gesetzes zur kontrolle und Transparenz im Unternehmensbereich (KonTraG) im Jahr 1998 hat sich die betriebswirtschaftliche Theorie und Praxis in Deutschladn intensiv mit...

This paper analyzes the strategic consequences of executive successsion in large German companies. An empirical investigation of a sample events in 46 of 200 largest German companies as well as of a control group of 25 companies with no succession event shows that a relationship...

The importance of multinational companies (MNCs) in the UK economy is not inquestion. One way in which this is evident is that Britain is a major recipient offoreign direct investment (FDI) by MNCs, accounting for 8.7% of the inward stockof global FDI. In addition, large numbers of...

This paper aims to offer a critical reflection on the way Talent Management (TM) is investigated in practice, by addressing the key issues regarding the quality (in terms of rigor and relevance) of academic empirical TM research and therefore the critical scrutiny of TM scholars’ work. We will...