The world has changed tremendously in the past decades. Changes in technology as well as globalization and ferocious business competition phenomena have permeated the workplace and the academic world. These changes and phenomena compel the academic world to adjust itself correspondingly in order...

The role of intellectual capital as a developmental factor has been constantly growing in both private and public sectors. World literature presents a variety of models for intellectual capital (IC) measurement, but so far IC in local government units such as counties (2nd tier local government...

In diesem Beitrag wird untersucht, ob Vorstandsabfindungen von börsennotierten Unternehmen durch die Empfehlung 4.2.3 Abs. 4 Satz 1 des Deutschen Corporate Governance Kodex in ihrer Höhe begrenzt werden. Die Analyse umfangreicher empirischer Daten zu Entsprechenserklärungen aller...

The integrated report is a tool enabling communication of an enterprise with both internal and external stakeholders. The lack of unanimity of stakeholders' opinions on building values, resulting from the differentiation of their access to information, results in the value of the enterprise in...

We analyze the dynamics of the Japanese board network from 2004 until 2013. We find that the network exhibits some clustering with visible firm conglomerates. Ties between firms are rather persistent, despite noticeable churning among directors. Ownership relations explain only a small fraction...

In many advanced countries, most outside directors are executives, active or retired, at other firms; in other words, executives from other companies make executive compensation decisions. This situation may hinder the board of directors (BOD) in their efforts to optimize executive compensation...

Der Beitrag geht der Frage nach, welche betrieblichen Faktoren die Präsenz von Frauen in Führungspositionen beeinflussen. Hierbei interessiert uns auch die Rolle des Betriebsrats. Für unsere multivariate Analyse nutzen wir das IAB-Betriebspanel 2014 und verwenden Zähldatenmodelle mit der...

FeedbackWe theoretically and experimentally analyze public and private feedback in teams that are characterized by different performance technologies. We consider a setting where the principal can provide truthful information on agents' performances or strategically withhold feedback. We find...

This paper examines how corporate governance reporting corresponds to actual conduct regarding severance payment caps for prematurely departing members of companies' executive boards in Germany. For this purpose, we first evaluate the declarations of conformity for all companies listed in the...

Die Menge an digitalen Daten steigt rasant. Im Jahr 2018 wurden 33 Zettabytes (33 Milliarden Terabytes) an Daten generiert und für 2020 werden 47 Zettabytes prognostiziert. In den meisten Unternehmen wird das Potenzial verfügbarer Daten zur Unterstützung von (Investitions-) Entscheidungen...