Abstract: Discourse regarding ethics and corporate responsibility arose in the last years linked with an increasing number of accounting fraud scandals. The recent financial crisis has had a lasting negative influence on corporate profits. Companies have had to satisfy the interests of several...

Purpose: Family firms strive for transgenerational survivability. Thus, bankruptcy is a daunting event. Whether family firms fail for other causes than non-family firms has been scarcely researched and is investigated in this study. Design/methodology/approach: The paper draws on a sample of...

Im Rahmen dieser Studie wird der Vorschlag der EU-Kommission für ein CO2-Grenzausgleichssystem (CBAM) einer ökonomischen sowie rechtlichen Analyse unterzogen. Die Analyse des CBAM-Vorschlags zeigt, dass sowohl hinsichtlich der Frage der Effektivität als auch im Hinblick auf die...

The main purpose of this article is to study the role of house banks in out-of-court reorganization. Banks are traditionally one of the most important financial resources for firms. Especially in financially difficult times like those we now face due to the coronavirus, it can make a difference...