Policymakers have been discussing various potential measures to cushion the impact of skyrocketing gas prices and prevent supply shortages. On 10 October 2022 an expert commission in Germany proposed a plan to…

E-commerce has gained importance over the last years and the COVID-19 pandemic has further strengthened this development. With the increasing opportunities that novel transport technologies, amongst them cargo…

This paper examines the reliance on ESG metrics in executive compensation contracts. In our sample of international publicly traded firms, a rapidly growing fraction incorporate ESG metrics in the compensation…

Current corporate disclosures regarding carbon emissions lack commonly accepted accounting rules. The accrual accounting system for carbon emissions described here is grounded in the rules of historical cost…

Using hand-collected and web-scraped data on 7,208 matches and 3,266 players from the highest division of German male football, this paper examines how birthplace diversity affects team performance. The results…

Demographic change, changes in the financial markets and current multiple crises have far-reaching effects on old-age provision, savings behaviour in households, interest rates, financing conditions and the…

The ZEW Financial Market Survey is a monthly panel survey among financial market experts that was launched in December 1991. The survey focuses on the experts’ expectations about international financial markets…

The COVID-19 pandemic has adversely impacted firms in all economies worldwide. Their innovative behavior in the initial- and subsequent years is crucial to economic recovery. We investigate its impact on firms’…

Volunteering is a widespread allocation mechanism in the workplace. It emerges naturally in software development or the generation of online knowledge platforms. Using a field experiment with more than 2000…