Journal of business economics最新文献

Financial accounting, the core of corporate reporting, is often characterized as the 'language of business'. Over the last roughly 100 years, and using an evolving set of theories, methods, and data, scholarly work in this area has been contributing to our understanding of this language and how to improve it. This paper seeks, first, to characterize the field with a focus on its evolution in the German-speaking area, where, like elsewhere, normative research traditions interested in improving practice have been making way for positivist approaches that seek a detached understanding of 'what is.' Second, we discuss the changing users and institutional parameters that are reshaping corporate reporting, followed by our personal view of 'wicked' societal problems and challenges that corporate reporting might be able to help alleviate. Finally, we discuss directions in which research might evolve in order to address these issues, in order to make corporate reporting more useful for serving not only economic actors, but also society and the environment more broadly.

Technostress is a rising issue in the changing world of digital work. Technostress can cause severe adverse outcomes for individuals and organizations. Thus, organizations face the moral, legal, and economic responsibility to prevent employees' excessive technostress. As technostress develops over time, it is crucial to prevent it throughout the process of its emergence instead of only reacting after adverse outcomes occur. Contextualizing the Theory of Preventive Stress management to technostress, we synthesize and advance existing knowledge on inhibiting technostress. We develop a set of 24 technostress prevention measures from technostress inhibitor literature, other technostress literature, and based on qualitative and quantitative contributions from a Delphi study. Based on expert feedback, we characterize each measure and, where possible, assess its relevance in addressing specific technostressors. Our paper contributes to research by transferring the Theory of Preventive Stress Management into the context of technostress and presenting specific measures to prevent technostress. This offers a complementary view to technostress inhibitors by expanding the theoretical grounding and adding a time perspective through the implementation of primary, secondary, and tertiary prevention measures. For practice, we offer a comprehensive and applicable overview of measures organizations can implement to prevent technostress.

We analyze the usefulness of accounting information on tax loss carryforwards and negative performance to predict earnings and cash flows. We use hand-collected information on tax loss carryforwards and corresponding deferred taxes from the International Financial Reporting Standards tax footnotes for listed firms from Germany. Our out-of-sample tests show that considering accounting information on tax loss carryforwards does not enhance performance forecasts and typically even worsens predictions. The most likely explanation is model overfitting. Besides, common forecasting approaches that deal with negative performance are prone to prediction errors. We provide a simple empirical specification to account for that problem.

Supplementary information: The online version contains supplementary material available at 10.1007/s11573-023-01147-7.