Publications des institutions partenaires
Kapitalschutz und Steuerbemessung bei Rechnungslegung in Fremdwährung (Art. 958d Abs. 3 OR)
Institution partenaire
Deutsch / 01/01/2014
Prüfungsqualität und ihre Determinanten : eine empirische Untersuchung für die Schweiz
Institution partenaire
Deutsch / 01/01/2014
Jürgen Habermas and Organization Studies – Contributions and Future Prospects
Institution partenaire
English / 01/01/2014
A comparison of different pay-per-bid auction formats
Pay-per-bid auctions are a popular new type of Internet auction that is unique because a fee is charged for each bid that is placed. This paper uses a theoretical model and three large empirical data sets with 44,614 ascending and 1,460 descending pay-per-bid auctions to compare the economic effects of different pay-per-bid auction formats, such as different price increments and...
Institution partenaire
English / 01/01/2014
Resistance to agricultural biotechnology: The importance of distinguishing between weak and strong public attitudes
Empirical research shows that European governments and retailers are unlikely to be directly punished by taxpayers and consumers if they move away from their anti-GMO positions and policies. However, it is ultimately not the weak attitudes of taxpayers and consumers that matter to governments and retailers but the strong attitudes of the noisy anti-biotech movement.
Institution partenaire
English / 01/10/2013
Voluntary corporate climate initiatives and regulatory loom: Batten down the hatches
King and Lenox (2001) argued that “when does it pay to be green” might be a more important question for firms than whether it pays at all. We present an event study that suggests that it pays in the tangible presence of regulatory pressure, depending on how well the chosen scheme to become green fits with the threatened regulatory design. To this end, we exploit the unexpected...
Institution partenaire
English / 01/10/2013
Schein und Sein im öffentlichen Diskurs um die Grüne Gentechnik
Seit der ersten kommerziellen Einführung einer Gentechpflanze im Jahre 1996 ist einiges passiert, sowohl in den Medien wie auch auf dem Feld. Mittlerweile werden gentechnisch veränderte Nutzpflanzen weltweit von 17,3 Mio. Bauern auf einer Fläche von 170 Mio. Hektaren angebaut. 90 % dieser Bauern sind Kleinbauern in Indien und anderen Entwicklungsländern, die insbesondere von der...
Institution partenaire
Deutsch / 06/09/2013
Strategic sustainability and financial performance: Exploring abnormal returns
The ongoing empirical debate about whether SRI is associated, if anything, with subpar or surpassing financial performance is characterized by a somewhat indistinct focus and the infeasibility of tapping the full potential of existing models. By indistinct focus, we mean an analysis based on an aggregation of a myriad of SRI factors that potentially affect a firm’s financial...
Institution partenaire
English / 01/07/2013
Sustainability and risk in real estate investments: combining monte carlo simulation and dcf
This paper identifies the relative contribution of sustainability criteria to property value risk. We use a discounted cash flow (DCF) model to assess the effect of a given set of 42 sustainability sub-indicators on property value. The anticipated demand for each sustainability sub-indicator is described by four future states of nature. Their impact on costs and/or revenue is...
Institution partenaire
English / 01/06/2013
Do Private Standards encourage or hinder trade and innovation?
Humankind shares a common interest in the safety of the products it uses and consumes and an increasing interest in the way the product has been produced. In a globalized world, private standards play a role in ensuring the safety and sustainability of products and production methods. The co-management of the public good ‘food safety’ by the public and the private sector is not new...
Institution partenaire
English / 01/06/2013
Nachhaltigkeit in Franken und Rappen
Bei Investitionsentscheidungen ist nicht nur die Rendite von Interesse, sondern auch das Risiko. Dies gilt bei Aktien- genauso wie bei Immobilienanlagen. Die Diskussion um Nachhaltigkeit ist u.a. geprägt vom Wunsch, Gutes zu tun. Aus Sicht von Unternehmen spielt dies im Zusammenhang mit Corporate Social Responsiblity eine wichtige Rolle. Aus Investitionssicht steht allerdings die...
Institution partenaire
Deutsch / 29/05/2013
The perils of performance measurement in the German mutual-fund industry
We document a curious feature of the German mutual fund industry. Unlike U.S. mutual funds, funds domiciled in Germany do not necessarily compute their net asset values (NAV) as of market close. Using a sample of German equity funds, we infer each fund's NAV closing time from the best-fit market model using both maximum likelihood and Bayesian estimation. The results of both...
Institution partenaire
English / 17/05/2013
Spatial and temporal aggregation in racial profiling
In the last decade, models of rational choice have chimed into the discussion on racial profiling, the use of race in stop and search decisions of the police. The models describe the behavior of motorists and the police and provide empirical tests to assess the question whether the police exhibit racial animus. However, existing studies have neglected the effect of spatial and...
Institution partenaire
English / 01/03/2013
Democratizing corporate governance: Compensating for the democratic deficit of corporate political activity and corporate citizenship
This article addresses the democratic deficit that emerges when private corporations engage in public policy, either by providing citizenship rights and global public goods (corporate citizenship) or by influencing the political
system and lobbying for their economic interests (strategic corporate political activities). This democratic deficit is significant, especially when...
Institution partenaire
English / 01/01/2013
Konsolidierungskreis: Kommentierung der §§ 294-296 HGB
Institution partenaire
Deutsch / 01/01/2013
Kapitalkonsolidierung bei Interessenzusammenführung: Kommentierung des § 302 aF HGB
Institution partenaire
Deutsch / 01/01/2013
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