englischThe design of compensation systems and performance evaluation are subject to subjective influences by the compensation authority. The ex-post adjustment of performance measures is one way of adjusting compensation if an uncontrollable event has affected the achievement targeted. Clawback [...]

englischRisk management is confronted with a changing risk environment as both more complex and new risk factors, so-called unknown-unknowns, are arising. To address these developments effectively and to have an impact on critical decision-making processes in companies, this discipline needs to [...]

englischEvents such as the financial crisis in 2008/09 and the Volkswagen scandal about diesel engines in 2015 show that the existence of a risk management system does not sufficiently protect companies from risks. An inadequate corporate risk culture is often used to explain the causes of such [...]

englischProviding decision makers with information is one of the key tasks of management accountants. Both trust in a management accountant as a source of information and the framing of information may have an impact on decision-making. In this study, these two aspects are examined experimentally. [...]

In einer Vor- und einer Nachsteuerrechnung werden Bewertungskalküle zur Ermittlung des Restwertes mit dem Free-Cashflow- und dem Flow-to-Equity-Verfahren hergeleitet. Im Zuge der Abbildung des zu bewertenden Unternehmens als eine sich aus mehreren Geschäftsbereichen zusammensetzende Einheit werden [...]

englischThe empirical analyses of data from large German public companies that are presented in this book show that the introduction of long-term orientated remuneration components for corporate executives increases their willingness to invest in riskier investment portfolios, at least in the short [...]

englischThis study belongs to the research field of neuroeconomics, which is currently evolving at the periphery of neuroscience and economics. Its author pursues the objective of empirically studying the relationship between cognitive load in an economic situation and the neuronal processes within [...]

englischThe main objective of this research paper is to examine the price composition of Scottish single malt whisky and the influence of other factors on price development. The paper therefore focuses on the following research questions:

1. What characteristics have an impact on the composition of [...]

englischThe three essays present analyses which contribute to the success of the turnaround in Germany’s energy policy and its phasing-out of nuclear power. The first essay discusses the most profitable turbine technology for wind farms erected in the shape of a square. The second essay analyses [...]

Die Literatur hat verschiedene Motive zur Gewährung und Inanspruchnahme von Lieferantenkrediten als Teil des Working Capital bei Nicht-Finanzunternehmen hervorgebracht. Alexander Oeing führt vorherige und zum Teil widersprüchliche Überlegungen zum Einfluss der Charakteristika der [...]