Pub Date : 2012-09-01DOI: 10.1007/s11573-012-0594-8
H. Merkt
{"title":"Die Rolle des Bilanzrechts in der aktuellen Corporate Governance-Diskussion","authors":"H. Merkt","doi":"10.1007/s11573-012-0594-8","DOIUrl":"https://doi.org/10.1007/s11573-012-0594-8","url":null,"abstract":"","PeriodicalId":35860,"journal":{"name":"Journal of Business Economics","volume":"82 1","pages":"5 - 30"},"PeriodicalIF":0.0,"publicationDate":"2012-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1007/s11573-012-0594-8","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"52927485","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2012-09-01DOI: 10.1007/s11573-012-0596-6
C. Kaserer, M. S. Rapp, O. Trinchera
{"title":"Payout policy, taxes, and corporate insiders: evidence from the German Tax Reduction Act 2001","authors":"C. Kaserer, M. S. Rapp, O. Trinchera","doi":"10.1007/s11573-012-0596-6","DOIUrl":"https://doi.org/10.1007/s11573-012-0596-6","url":null,"abstract":"","PeriodicalId":35860,"journal":{"name":"Journal of Business Economics","volume":"82 1","pages":"85 - 114"},"PeriodicalIF":0.0,"publicationDate":"2012-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1007/s11573-012-0596-6","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"52927921","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2012-09-01DOI: 10.1007/s11573-012-0598-4
D. Simons
{"title":"Zur Struktur des Marktes für Abschlussprüfungen","authors":"D. Simons","doi":"10.1007/s11573-012-0598-4","DOIUrl":"https://doi.org/10.1007/s11573-012-0598-4","url":null,"abstract":"","PeriodicalId":35860,"journal":{"name":"Journal of Business Economics","volume":"82 1","pages":"71 - 83"},"PeriodicalIF":0.0,"publicationDate":"2012-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1007/s11573-012-0598-4","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"52928151","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2012-09-01DOI: 10.1007/s11573-012-0599-3
Caren Sureth
{"title":"Does insider shareholding matter to corporate payout reactions to tax reforms?","authors":"Caren Sureth","doi":"10.1007/s11573-012-0599-3","DOIUrl":"https://doi.org/10.1007/s11573-012-0599-3","url":null,"abstract":"","PeriodicalId":35860,"journal":{"name":"Journal of Business Economics","volume":"82 1","pages":"115 - 122"},"PeriodicalIF":0.0,"publicationDate":"2012-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1007/s11573-012-0599-3","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"52927747","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2012-09-01DOI: 10.1007/s11573-012-0601-0
F. Wagner, Reinhard Sill
{"title":"Wird die Relevanz von Ertragsteuern für die Unternehmensrechnung nach rechtlichen oder ökonomischen Kriterien beurteilt?","authors":"F. Wagner, Reinhard Sill","doi":"10.1007/s11573-012-0601-0","DOIUrl":"https://doi.org/10.1007/s11573-012-0601-0","url":null,"abstract":"","PeriodicalId":35860,"journal":{"name":"Journal of Business Economics","volume":"82 1","pages":"191 - 215"},"PeriodicalIF":0.0,"publicationDate":"2012-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1007/s11573-012-0601-0","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"52928354","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2012-09-01DOI: 10.1007/s11573-012-0607-7
R. Niemann
{"title":"Wird die Relevanz von Ertragsteuern für die Unternehmensrechnung nach rechtlichen oder ökonomischen Kriterien beurteilt? Kommentar zum Beitrag von Franz W. Wagner und Reinhard Sill","authors":"R. Niemann","doi":"10.1007/s11573-012-0607-7","DOIUrl":"https://doi.org/10.1007/s11573-012-0607-7","url":null,"abstract":"","PeriodicalId":35860,"journal":{"name":"Journal of Business Economics","volume":"82 1","pages":"217 - 226"},"PeriodicalIF":0.0,"publicationDate":"2012-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1007/s11573-012-0607-7","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"52928927","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2012-09-01DOI: 10.1007/s11573-012-0595-7
Hans-Joachim Böcking
{"title":"Korreferat zum Beitrag: Hanno Merkt, Die Rolle des Bilanzrechts in der aktuellen Corporate Governance-Diskussion","authors":"Hans-Joachim Böcking","doi":"10.1007/s11573-012-0595-7","DOIUrl":"https://doi.org/10.1007/s11573-012-0595-7","url":null,"abstract":"","PeriodicalId":35860,"journal":{"name":"Journal of Business Economics","volume":"82 1","pages":"31 - 39"},"PeriodicalIF":0.0,"publicationDate":"2012-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1007/s11573-012-0595-7","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"52927591","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2012-08-25DOI: 10.1007/s11573-012-0610-z
Enrico Prinz
{"title":"Der Einfluss von Mehrfachmandatsträgern auf die Unternehmensperformance","authors":"Enrico Prinz","doi":"10.1007/s11573-012-0610-z","DOIUrl":"https://doi.org/10.1007/s11573-012-0610-z","url":null,"abstract":"","PeriodicalId":35860,"journal":{"name":"Journal of Business Economics","volume":"82 1","pages":"875 - 911"},"PeriodicalIF":0.0,"publicationDate":"2012-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1007/s11573-012-0610-z","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"52929115","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2012-07-31DOI: 10.1007/s11573-012-0611-y
Katharina Spraul, Anna Scheefer, Bernd Helmig, B. Eckstein
{"title":"Doppik und Produkthaushalte als Instrumente strategischen Managements in Kommunen – Eine vergleichende Fallstudie","authors":"Katharina Spraul, Anna Scheefer, Bernd Helmig, B. Eckstein","doi":"10.1007/s11573-012-0611-y","DOIUrl":"https://doi.org/10.1007/s11573-012-0611-y","url":null,"abstract":"","PeriodicalId":35860,"journal":{"name":"Journal of Business Economics","volume":"82 1","pages":"935 - 968"},"PeriodicalIF":0.0,"publicationDate":"2012-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1007/s11573-012-0611-y","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"52929271","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2012-07-24DOI: 10.1007/s11573-012-0612-x
R. Trapp
{"title":"Konvergenz des internen und externen Rechnungswesens","authors":"R. Trapp","doi":"10.1007/s11573-012-0612-x","DOIUrl":"https://doi.org/10.1007/s11573-012-0612-x","url":null,"abstract":"","PeriodicalId":35860,"journal":{"name":"Journal of Business Economics","volume":"82 1","pages":"969 - 1008"},"PeriodicalIF":0.0,"publicationDate":"2012-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1007/s11573-012-0612-x","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"52929387","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}