Schmalenbachs Zeitschrift fur betriebswirtschaftliche Forschung = Schmalenbach journal of business research最新文献_第6页

Cost Dynamics of Clean Energy Technologies. 清洁能源技术的成本动态。

Schmalenbachs Zeitschrift fur betriebswirtschaftliche Forschung = Schmalenbach journal of business research Pub Date : 2021-01-01 Epub Date: 2021-09-07 DOI: 10.1007/s41471-021-00114-8

Gunther Glenk, Rebecca Meier, Stefan Reichelstein

{"title":"Cost Dynamics of Clean Energy Technologies.","authors":"Gunther Glenk, Rebecca Meier, Stefan Reichelstein","doi":"10.1007/s41471-021-00114-8","DOIUrl":"https://doi.org/10.1007/s41471-021-00114-8","url":null,"abstract":"The pace of the global decarbonization process is widely believed to hinge on the rate of cost improvements for clean energy technologies, in particular renewable power and energy storage. This paper adopts the classical learning-by-doing framework of Wright (1936), which predicts that cost will fall as a function of the cumulative volume of past deployments. We first examine the learning curves for solar photovoltaic modules, wind turbines and electrolyzers. These estimates then become the basis for estimating the dynamics of the life-cycle cost of generating the corresponding clean energy, i.e., electricity from solar and wind power as well as hydrogen. Our calculations point to significant and sustained learning curves, which, in some contexts, predict a much more rapid cost decline than suggested by the traditional 80% learning curve. Finally, we argue that the observed learning curves for individual clean energy technologies reinforce each other in advancing the transition to a decarbonized energy economy.","PeriodicalId":74759,"journal":{"name":"Schmalenbachs Zeitschrift fur betriebswirtschaftliche Forschung = Schmalenbach journal of business research","volume":"73 2","pages":"179-206"},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8422065/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"39701206","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 15

Unbundling Strategic Change in Family Firms: the Influence of Familiness on the Strategic Change Process. 家族企业的战略变革:家族性对战略变革过程的影响。

Schmalenbachs Zeitschrift fur betriebswirtschaftliche Forschung = Schmalenbach journal of business research Pub Date : 2021-01-01 Epub Date: 2021-10-15 DOI: 10.1007/s41471-021-00117-5

Moritz Belling, Ulrich Pidun, Dodo Zu Knyphausen-Aufseß

{"title":"Unbundling Strategic Change in Family Firms: the Influence of Familiness on the Strategic Change Process.","authors":"Moritz Belling, Ulrich Pidun, Dodo Zu Knyphausen-Aufseß","doi":"10.1007/s41471-021-00117-5","DOIUrl":"https://doi.org/10.1007/s41471-021-00117-5","url":null,"abstract":"The viability and adaptation of family firms is a key research area owing to the longevity and transgenerational vision of the family. Throughout their development, firms transition through strategic change episodes with a potentially significant impact on their performance and survival. In this article, we combine family firm with strategic change research to propose how familiness supports or limits strategic change. We put forward three tendencies of family firms in their ability to deal with strategic change. First, familiness creates an overemphasis on the cognition of gradual change triggers but limits the cognition of radical change triggers. Second, familiness creates a tendency to inappropriately scope and dimension strategic change in radical change episodes to protect the value of legacy resources. Third, familiness supports endurance during strategic change implementation while also creating a tendency to be too slow or stubborn when implementing an insufficient change decision.","PeriodicalId":74759,"journal":{"name":"Schmalenbachs Zeitschrift fur betriebswirtschaftliche Forschung = Schmalenbach journal of business research","volume":"73 3-4","pages":"381-411"},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8517563/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"39701207","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

The Effects of Cooperative Compliance on Firms' Tax Risk, Tax Risk Management and Compliance Costs. 合作合规对企业税收风险、税收风险管理和合规成本的影响。

Schmalenbachs Zeitschrift fur betriebswirtschaftliche Forschung = Schmalenbach journal of business research Pub Date : 2021-01-01 Epub Date: 2021-03-23 DOI: 10.1007/s41471-021-00108-6

Eva Eberhartinger, Maximilian Zieser

{"title":"The Effects of Cooperative Compliance on Firms' Tax Risk, Tax Risk Management and Compliance Costs.","authors":"Eva Eberhartinger, Maximilian Zieser","doi":"10.1007/s41471-021-00108-6","DOIUrl":"https://doi.org/10.1007/s41471-021-00108-6","url":null,"abstract":"In cooperative compliance programs, firms and tax administrations agree on cooperation instead of confrontation. Firms provide full transparency and advanced tax control frameworks. Tax administrations, in turn, offer certainty as to the tax treatment of complex transactions. In this study, we test how firms' perceptions of tax risk, the quality of tax risk management, and compliance costs are related to cooperative compliance. To our knowledge, this is the first study that attempts to analyze both reasons for and consequences of participation in cooperative compliance programs. We examine the Austrian cooperative compliance pilot project known as horizontal monitoring that was aimed at large businesses and launched in 2011. We use survey data from representatives of firms participating in the pilot project and a sample of comparable firms under a traditional ex-post audit regime. We conduct group comparisons to test differences between these groups, as well as mediation analyses to shed light on more complex relationships between variables. Results show that horizontal monitoring firms perceive a significantly higher increase in tax certainty, which is associated with significant relative decreases in tax risk and compliance costs. Furthermore, while the quality of tax risk management upon entering the pilot project appears significantly higher for horizontal monitoring firms, they do not report greater improvement in tax risk management compared to the control group. These results are relevant for the development of cooperative compliance programs and the decision to participate in them.","PeriodicalId":74759,"journal":{"name":"Schmalenbachs Zeitschrift fur betriebswirtschaftliche Forschung = Schmalenbach journal of business research","volume":"73 1","pages":"125-178"},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1007/s41471-021-00108-6","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"39642663","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 10

The Impact of Executives’ Gender, Financial Incentives, and Shareholder Pressure on Corporate Social and Ecological Investments 高管性别、财务激励和股东压力对企业社会和生态投资的影响

Schmalenbachs Zeitschrift fur betriebswirtschaftliche Forschung = Schmalenbach journal of business research Pub Date : 2020-07-21 DOI: 10.1007/s41471-021-00122-8

Jochen C. Theis, Marvin Nipper

引用次数: 2

[Dynamic Pricing in a Digitized World]. [数字化世界中的动态定价]。

Schmalenbachs Zeitschrift fur betriebswirtschaftliche Forschung = Schmalenbach journal of business research Pub Date : 2020-01-01 Epub Date: 2020-06-26 DOI: 10.1007/s41471-020-00095-0

Martin Spann, Bernd Skiera

引用次数: 4

[Causes and Consequences of Low Interest Rates]. [低利率的原因和后果]。

Schmalenbachs Zeitschrift fur betriebswirtschaftliche Forschung = Schmalenbach journal of business research Pub Date : 2020-01-01 Epub Date: 2020-11-12 DOI: 10.1007/s41471-020-00099-w

Benjamin Grosse-Rueschkamp, Jörg Rocholl

{"title":"[Causes and Consequences of Low Interest Rates].","authors":"Benjamin Grosse-Rueschkamp, Jörg Rocholl","doi":"10.1007/s41471-020-00099-w","DOIUrl":"https://doi.org/10.1007/s41471-020-00099-w","url":null,"abstract":"The sustained low-interest rate environment raises several economic challenges. These challenges as well as the underlying causes are subject to an intense economic debate. This article, traces the scientific debate by laying out the theoretical and empirical arguments. As not only nominal, but also real rates have decreased in most developed economies over a long period of time, monetary policy is unlikely to be the major driver of the development. In contrast, theories that explain the decline in interest rates with structural changes in the demand and supply of capital are consistent with the empirical evidence and offer a more convincing explanation. Beyond an analysis of the roots of the decrease, we discuss potential economic consequences of persistently low interest rates. In particular, we discuss evidence of how the transmission channels of monetary policy, financial intermediaries, non-financial companies as well households are affected by the low-interest rate environment. Finally, we provide policy recommendations.","PeriodicalId":74759,"journal":{"name":"Schmalenbachs Zeitschrift fur betriebswirtschaftliche Forschung = Schmalenbach journal of business research","volume":"72 4","pages":"401-421"},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1007/s41471-020-00099-w","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"39701205","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

[Management of Non-Financial Risks: A Research Agenda]. [非财务风险管理:一个研究议程]。

Schmalenbachs Zeitschrift fur betriebswirtschaftliche Forschung = Schmalenbach journal of business research Pub Date : 2020-01-01 Epub Date: 2020-08-07 DOI: 10.1007/s41471-020-00096-z

Günter Franke

引用次数: 1

The Impact of Job Similarity Along the Career Path on the Firm’s Promotion Strategy 职业道路上工作相似度对企业晋升策略的影响

Schmalenbachs Zeitschrift fur betriebswirtschaftliche Forschung = Schmalenbach journal of business research Pub Date : 2018-05-20 DOI: 10.1007/s41471-023-00159-x

Jakob Infuehr, Sebastian Kronenberger

引用次数: 0

Acknowledgments 致谢

Schmalenbachs Zeitschrift fur betriebswirtschaftliche Forschung = Schmalenbach journal of business research Pub Date : 1996-12-31 DOI: 10.1007/s41471-023-00157-z

E. L. Cour, Anna Poletti

引用次数: 0