Articles

1. Strategic motivations for corporate social responsibility: profitability or legitimacy?

   • Patrick J. Callery

   Original Paper 17 April 2024

   

2. An economical single-vendor single-buyer framework for carbon emission policies

   • Abbas Sepehriar
   • Reza Eslamipoor

   Original Paper 16 April 2024

   

3. Improving supply chain planning for perishable food: data-driven implications for waste prevention

   • Alexandra Birkmaier
   • Adhurim Imeri
   • Gerald Reiner

   Original Paper Open access 04 March 2024

   

4. Reevaluating the conglomerate discount in Germany: the role of design choices

   • Marc Eulerich
   • Benjamin Fligge

   Original Paper Open access 26 January 2024

   

5. The impact of football games and sporting performance on intra-day fan token returns

   • Lennart Ante
   • Benjamin Schellinger
   • Ender Demir

   Original Paper 10 January 2024

   

6. Value creation in post-pandemic retailing: a conceptual framework and implications

   • Monika Imschloss
   • Martin Schwemmle

   Original Paper Open access 28 December 2023

   

7. Academic success is in the eye of the beholder: understanding scholars’ implicit appointment preferences through adaptive choice-based conjoint analysis

   • Laura Graf
   • Marlen Rimbeck
   • Isabell M. Welpe

   Original Paper Open access 20 December 2023

   

8. How do investor characteristics of business angels and venture capitalists predict the occurrence of co-investments?

   • Christoph Maus
   • Andrea Greven
   • Malte Brettel

   Original Paper Open access 12 December 2023

   

9. Correction to: Endogeneity of marketing variables in multicategory choice models

   • Harald Hruschka

   Correction Open access 04 December 2023

10. Is more always better with respect to entrepreneurial self-efficacy? An experimental investigation

    • Hayet Saadaoui

    Original Paper 13 November 2023

    

11. Correction: Leading-by-example: a meta-analysis

    • Gerald Eisenkopf
    • Torben Kölpin

    Correction Open access 06 November 2023

12. Recent trends in the digitalization of finance and accounting

    • Wolfgang Breuer
    • Andreas Knetsch

    Editorial Open access 16 October 2023 Pages: 1451 - 1461

13. The determinants of compensation report transparency: manager incentives and firm characteristics

    • Iris Pfeiffer
    • Svenja Jarchow

    Original Paper Open access 15 October 2023 Pages: 659 - 691

14. Endogeneity of marketing variables in multicategory choice models

    • Harald Hruschka

    Original Paper Open access 25 September 2023 Pages: 639 - 657

15. How to account for tax planning and its uncertainty in firm valuation?

    • Jonas Knaisch

    Original Paper Open access 07 September 2023 Pages: 579 - 611

    

16. Migration and self-employment: the case of internal migrants

    • Nick Manuel

    Original Paper 31 August 2023 Pages: 613 - 637

17. Leading-by-example: a meta-analysis

    • Gerald Eisenkopf
    • Torben Kölpin

    Original Paper Open access 22 August 2023 Pages: 543 - 577

    

18. Market entry as a marketplace owner: when and why should you sell on your marketplace?

    • Jürgen Rösch

    Original Paper Open access 18 August 2023 Pages: 525 - 541

19. Decision-making in the capital budgeting context: effects of type of decision aid and increases in information load

    • Maren Hartmann
    • Barbara E. Weißenberger

    Original Paper Open access 17 August 2023 Pages: 379 - 411

    

20. Signaling in the Market for Security Tokens

    • Julia Kreppmeier
    • Ralf Laschinger

    Original Paper Open access 11 August 2023 Pages: 1515 - 1552

    

21. Clarifying ends in institutional decoupling theory: insights from social impact research

    • Sarah Margaretha Jastram
    • Johanna Foersterling

    Original Paper 03 August 2023 Pages: 501 - 523

22. Recent developments in Business Economics

    • Wolfgang Breuer
    • Jannis Bischof
    • Peter Witt

    Editorial Open access 01 August 2023 Pages: 989 - 1013

    

23. Applications of the levelized cost concept

    • Gunther Friedl
    • Stefan Reichelstein
    • Lukas Kemmer

    Original Paper Open access 31 July 2023 Pages: 1125 - 1148

    

24. The Journal of Business Economics in the 21st Century

    • Wolfgang Breuer

    Editorial Open access 31 July 2023 Pages: 981 - 987

25. Direct and indirect emissions: a bi-objective model for hybrid vehicle routing problem

    • Reza Eslamipoor

    Original Paper 27 July 2023 Pages: 413 - 436

    

26. Preparing for the future of work: a novel data-driven approach for the identification of future skills

    • Julia Brasse
    • Maximilian Förster
    • Lars Moestue

    Original Paper Open access 24 July 2023 Pages: 467 - 500

    

27. Heterogeneity in family firm finance, accounting and tax policies: dimensions, effects and implications for future research

    • Niklas Bergmann

    Original Paper Open access 09 July 2023 Pages: 311 - 378

    

28. Is analytical tax research alive and kicking? Insights from 2000 until 2022

    • Rainer Niemann
    • Mariana Sailer

    Original Paper Open access 26 June 2023 Pages: 1149 - 1212

    

29. Multimodal preference heterogeneity in choice-based conjoint analysis: a simulation study

    • Nils Goeken
    • Peter Kurz
    • Winfried J. Steiner

    Original Paper Open access 26 June 2023 Pages: 137 - 185

    

30. Forty years of context effect research in marketing: a bibliometric analysis

    • Susanne Jana Adler
    • Martina Katharina Schöniger
    • Marko Sarstedt

    Original Paper Open access 21 June 2023 Pages: 437 - 466

    

31. Recent progress in the development of the Journal of Business Economics

    • Günter Fandel
    • Wolfgang Breuer

    Editorial Open access 19 June 2023 Pages: 777 - 781

    

32. Accounting for the middle: motivations, extent, and limitations of middle managers’ earnings management

    • Sebastian Wagener

    Original Paper Open access 17 June 2023 Pages: 225 - 277

33. Location is everything: Explorative and exploitative learning, non-scale free resources, and firm performance of German companies

    • Eva Dötschel
    • Sebastian Junge
    • Tobias Guthmann

    Original Paper Open access 16 June 2023 Pages: 279 - 309

    

34. Empirical studies on the impact of booking status on customers’ choice behavior in online appointment systems

    • Isabel Kaluza
    • Guido Voigt
    • Friederike Paetz

    Original Paper Open access 08 June 2023 Pages: 187 - 224

    

35. Determinants of executive pay in small private firms–initial evidence from Germany

    • Jochen Bigus
    • Aline Grahn
    • Mustafa Karakaya

    Original Paper 04 June 2023 Pages: 41 - 73

    

36. Understanding the determinants of bond excess returns using explainable AI

    • Lars Beckmann
    • Jörn Debener
    • Johannes Kriebel

    Original Paper Open access 30 May 2023 Pages: 1553 - 1590

    

37. Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society

    • Rolf Uwe Fülbier
    • Thorsten Sellhorn

    Original Paper Open access 20 May 2023 Pages: 1089 - 1124

    

38. The role of occupational skill sets in the digital transformation: how IT progress shapes returns to specialization and social skills

    • Fabienne Kiener
    • Christian Eggenberger
    • Uschi Backes-Gellner

    Original Paper Open access 09 May 2023 Pages: 75 - 111

    

39. How to prevent technostress at the digital workplace: a Delphi study

    • Michelle Berger
    • Ricarda Schäfer
    • Henner Gimpel

    Original Paper Open access 02 May 2023

    

40. Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?

    • Sandra Dreher
    • Sebastian Eichfelder
    • Felix Noth

    Original Paper Open access 29 April 2023 Pages: 1 - 39

    

41. If you call for frameworks in sustainability management…editorial to the special issue

    • Jacob Hörisch
    • Stefan Schaltegger
    • Philipp Schreck

    Editorial Open access 25 April 2023 Pages: 559 - 566

    

42. Towards a dynamic value network perspective of sustainable business models: the example of RECUP

    • Pauline C. Reinecke
    • Jill A. Küberling-Jost
    • Alice K. Zapf

    Original Paper Open access 24 April 2023 Pages: 635 - 665

43. Sustainable smart product-service systems: a causal logic framework for impact design

    • Lena Ries
    • Markus Beckmann
    • Peter Wehnert

    Original Paper Open access 19 April 2023 Pages: 667 - 706

    

44. SME research: SMEs’ internationalization and collaborative innovation as two central topics in the field

    • David B. Audretsch
    • Christina Guenther

    Original Paper Open access 08 April 2023 Pages: 1213 - 1229

45. Towards the concept of gas-to-power demand response

    • Markus Hilbert
    • Andreas Kleine
    • Andreas Dellnitz

    Original Paper Open access 07 April 2023 Pages: 113 - 135

    

46. Do firms with a centralized transfer pricing authority have more tax disputes and internal coordination conflicts?

    • Sven-Eric Bärsch
    • Jost Heckemeyer
    • Marcel Olbert

    Original Paper 03 April 2023 Pages: 1415 - 1450

    

47. Corporate digital responsibility (CDR) in Germany: background and first empirical evidence from DAX 30 companies in 2020

    • Ute Merbecks

    Original Paper Open access 01 April 2023

    

48. How relative competitive strength moderates stock price responses after European soccer tournaments

    • Andrea Schertler
    • Jarmo van Beurden

    Original Paper Open access 13 March 2023 Pages: 1385 - 1414

    

49. When nudges promote neutral behavior: an experimental study of managerial decisions under risk and uncertainty

    • Erich Renz
    • Marvin M. Müller
    • Kim Leonardo Böhm

    Original Paper Open access 13 March 2023 Pages: 1309 - 1354

    

50. Internal whistleblowing systems without proper sanctions may backfire

    • Sebastian Krügel
    • Matthias Uhl

    Original Paper Open access 07 March 2023 Pages: 1355 - 1383