Pub Date : 2018-01-17DOI: 10.1007/S41464-018-0045-3
Tim Klopries
{"title":"Discussion of “Working from Home—What is the Effect on Employees’ Effort?”","authors":"Tim Klopries","doi":"10.1007/S41464-018-0045-3","DOIUrl":"https://doi.org/10.1007/S41464-018-0045-3","url":null,"abstract":"","PeriodicalId":43001,"journal":{"name":"SCHMALENBACH BUSINESS REVIEW","volume":"18 1","pages":"57-62"},"PeriodicalIF":2.2,"publicationDate":"2018-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80888112","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 : 2018-01-09DOI: 10.1007/S41464-017-0044-9
B. Frick, P. Wicker
{"title":"The Monetary Value of Having a First Division Bundesliga Team to Local Residents","authors":"B. Frick, P. Wicker","doi":"10.1007/S41464-017-0044-9","DOIUrl":"https://doi.org/10.1007/S41464-017-0044-9","url":null,"abstract":"","PeriodicalId":43001,"journal":{"name":"SCHMALENBACH BUSINESS REVIEW","volume":"12 1","pages":"63-103"},"PeriodicalIF":2.2,"publicationDate":"2018-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75202024","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}
There are many choices when reporting and disclosing financial instruments under IFRS 7. Behavioral theory suggests that the label used to present a financial instrument affects investors’ risk perception. We use an experimental setting to analyze how and why the European practice of reporting financial instruments by measurement categories affects the risk perception of nonprofessional investors. We find that risk perception is associated with management’s choice of a measurement category. Our results imply that there should be a wider debate about possible presentation formats for financial instruments, as the current format does not necessarily ensure a neutral presentation.
{"title":"IFRS 7 Disclosures and Risk Perception of Financial Instruments","authors":"Jannis Bischof,Michael Ebert","doi":"10.1007/BF03396908","DOIUrl":"https://doi.org/10.1007/BF03396908","url":null,"abstract":"There are many choices when reporting and disclosing financial instruments under IFRS 7. Behavioral theory suggests that the label used to present a financial instrument affects investors’ risk perception. We use an experimental setting to analyze how and why the European practice of reporting financial instruments by measurement categories affects the risk perception of nonprofessional investors. We find that risk perception is associated with management’s choice of a measurement category. Our results imply that there should be a wider debate about possible presentation formats for financial instruments, as the current format does not necessarily ensure a neutral presentation.","PeriodicalId":43001,"journal":{"name":"SCHMALENBACH BUSINESS REVIEW","volume":"32 1","pages":"276-308"},"PeriodicalIF":2.2,"publicationDate":"2017-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140883507","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 : 2017-08-10DOI: 10.1007/S41464-017-0040-0
C. Königsheim, M. Lukas, M. Nöth
{"title":"Financial Knowledge, Risk Preferences, and the Demand for Digital Financial Services","authors":"C. Königsheim, M. Lukas, M. Nöth","doi":"10.1007/S41464-017-0040-0","DOIUrl":"https://doi.org/10.1007/S41464-017-0040-0","url":null,"abstract":"","PeriodicalId":43001,"journal":{"name":"SCHMALENBACH BUSINESS REVIEW","volume":"32 1","pages":"343-375"},"PeriodicalIF":2.2,"publicationDate":"2017-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85651012","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 : 2017-08-07DOI: 10.1007/S41464-017-0036-9
Patrick Christian Feihle, Jochen Lawrenz
{"title":"The Issuance of German SME Bonds and its Impact on Operating Performance","authors":"Patrick Christian Feihle, Jochen Lawrenz","doi":"10.1007/S41464-017-0036-9","DOIUrl":"https://doi.org/10.1007/S41464-017-0036-9","url":null,"abstract":"","PeriodicalId":43001,"journal":{"name":"SCHMALENBACH BUSINESS REVIEW","volume":"39 1","pages":"227-259"},"PeriodicalIF":2.2,"publicationDate":"2017-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88951460","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 : 2017-08-01DOI: 10.1007/S41464-017-0039-6
Rüdiger Fahlenbrach, D. Hackbarth, Jörg Rocholl, E. Theissen, M. Uhrig-Homburg
{"title":"The Future of Corporate Financing in Europe","authors":"Rüdiger Fahlenbrach, D. Hackbarth, Jörg Rocholl, E. Theissen, M. Uhrig-Homburg","doi":"10.1007/S41464-017-0039-6","DOIUrl":"https://doi.org/10.1007/S41464-017-0039-6","url":null,"abstract":"","PeriodicalId":43001,"journal":{"name":"SCHMALENBACH BUSINESS REVIEW","volume":"5 1","pages":"179-180"},"PeriodicalIF":2.2,"publicationDate":"2017-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82442488","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 : 2017-08-01DOI: 10.1007/S41464-017-0035-X
S. Schumacher, Stephan Paul
{"title":"Capital Markets Union – Promising Prospects for Corporate Financing?","authors":"S. Schumacher, Stephan Paul","doi":"10.1007/S41464-017-0035-X","DOIUrl":"https://doi.org/10.1007/S41464-017-0035-X","url":null,"abstract":"","PeriodicalId":43001,"journal":{"name":"SCHMALENBACH BUSINESS REVIEW","volume":"45 1","pages":"289-304"},"PeriodicalIF":2.2,"publicationDate":"2017-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88105842","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 : 2017-07-20DOI: 10.1007/S41464-017-0038-7
Gabriel Jiménez, S. Ongena, J. Peydró, Jesús Saurina
{"title":"“In the Short Run Blasé, In the Long Run Risqué”","authors":"Gabriel Jiménez, S. Ongena, J. Peydró, Jesús Saurina","doi":"10.1007/S41464-017-0038-7","DOIUrl":"https://doi.org/10.1007/S41464-017-0038-7","url":null,"abstract":"","PeriodicalId":43001,"journal":{"name":"SCHMALENBACH BUSINESS REVIEW","volume":"121 1","pages":"181-226"},"PeriodicalIF":2.2,"publicationDate":"2017-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73644064","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 : 2017-07-19DOI: 10.1007/S41464-017-0037-8
Jan-Folke Siebels, Dodo zu Knyphausen‐Aufseß, Lars Schweizer
{"title":"Explaining Conflicts Between Active and Non-Active Shareholders in Family Firms","authors":"Jan-Folke Siebels, Dodo zu Knyphausen‐Aufseß, Lars Schweizer","doi":"10.1007/S41464-017-0037-8","DOIUrl":"https://doi.org/10.1007/S41464-017-0037-8","url":null,"abstract":"","PeriodicalId":43001,"journal":{"name":"SCHMALENBACH BUSINESS REVIEW","volume":"118 1","pages":"305-341"},"PeriodicalIF":2.2,"publicationDate":"2017-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87977624","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}
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