1. Editorial

   • Sönke Albers

   Article Open access 28 February 2014 Pages: 8 - 8

2. Centralization versus Delegation in an Experimental Capital Budgeting Setting

   • Markus C. Arnold
   • Robert M. Gillenkirch

   Article Open access 28 February 2014 Pages: 10 - 30

3. Endangering of Businesses by the German Inheritance Tax? — An Empirical Analysis

   • Henriette Houben
   • Ralf Maiterth

   Article Open access 28 February 2014 Pages: 32 - 46

4. Capital Market Implications of Corporate Disclosure: German Evidence

   • Michael Grüning

   Article Open access 28 February 2014 Pages: 48 - 72

5. Target Price Accuracy

   • Alexander G. Kerl

   Article Open access 28 February 2014 Pages: 74 - 96

6. Setting Inventory Levels of CONWIP Flow Lines via Linear Programming

   • Stefan Helber
   • Katja Schimmelpfeng
   • Raik Stolletz

   Article Open access 28 February 2014 Pages: 98 - 115