Corporate scientific publications are often presented as a strategic means for firms to create prior art with the objective to prevent rivals from patenting related inventions. This defensive disclosure strategy…
While profits are taxed, no immediate tax refund is granted if a corporation suffers losses. Losses can only be used to offset profits generated in other periods or by affiliated companies. The tax loss offset…
Between 2002 and 2008 around 178,000 family businesses in Germany were handed over to new managing owners. This number represents around seven percent of all family businesses. A change of owners and managers…
Firm behavior is largely affected by the major institutions of an economy, like the legal system, civil liberties or political rights. If institutions are not well developed, ownership concentration as a feature…
The key aim of the study was a qualitative and quantitative assessment of the economic potential of the "internet of services" and the identification of site-specific chances and challenges for Germany. Firstly,…