• Technologiewandel im Verarbeitenden Gewerbe ist durch Schließungen geprägt
• Nebenerwerbsgründungen als Chance für neue Produkte
• Innovationen in jungen Unternehmen

Suspicious transaction reporting (STR) is a cornerstone of the international Anti-Money Laundering/Combatting the Financing of Terrorism (AML/CFT) framework. The evaluation of AML/CFT regimes is challenging,…

Numerous empirical studies have analysed the influence of corporate taxation on the location of intangible assets within a company group. However, the previous literature has rather focused on studying the…

Most previous results on determinants of inventive performance are biased because inventive performance is measured with error. This measurement error causes attenuation bias. More specifically, for example age…

• Not only Material Incentives Enhance Managers' Motivation
• How to Improve Market Value-Related Compensation in Diversified Companies
• Option Programmes For Top Managers and Scandals on the Stock Exchange
• The Taxation…

• Stock Options, Incentive Compatible Remuneration and Corporate Governance
• Stock Option Programmes Need to Be More Transparent and Performance-Oriented
• When Do Stock Option Plans Have no Effect?
• IASB-Draft Regarding…

• Implied Option Contracts and Risk Incentives for Mutual Fund Managers
• Mutual Fund Games
• Stock Options and the Use of Inside Information
• Controlling Agency Costs in Mutual Financial Intermediaries (Part 2)

• Takeover Battles and "Golden Parachutes"
• Do Employer-Provided Stock Options Reduce Compensation Costs?
• Facts About Stock Options Accounting for Readers of Financial Statements
• Expensing Stock Option Plans:…

• Rational or Irrational Behaviour: How Employees Exercise Stock Options
• Why Employee Stock Options Could Be Worth Much More To The Manager
• Controlling Agency Costs in Mutual Financial Intermediaries (Part 1)
• 401(K)…

• The Evaluation of Stock Option Programmes
• Stock Option-Tuning
• Long-term Incentives in Germany
• Directors' Dealings in Europe: Monitoring Remains Nearly Impossible

• Accounting for Stock Option Plans: An Update for DAX30 Companies
• Accounting for Stock Option Programmes under IFRS 2
• Cost Effects of Stock Option Programmes for Euro Stoxx 50 Companies
• Stock Option Programmes and…