Journal of business economics最新文献

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Auditors and client investment efficiency: a quasi-replication and further insights from a regulatory change 审计师与客户投资效率:准复制与监管变革的进一步启示
Journal of business economics Pub Date : 2024-07-26 DOI: 10.1007/s11573-024-01198-4
Christopher Bleibtreu, Mert Erinc, Luciana Orozco, Zhenyang Shi
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引用次数: 0
How consistent are measures of financial liberalization in assessing its impact on bank cost efficiency? A cross–country empirical analysis 在评估金融自由化对银行成本效率的影响时,金融自由化措施的一致性如何?跨国实证分析
Journal of business economics Pub Date : 2024-05-09 DOI: 10.1007/s11573-024-01195-7
Glauco De Vita, Sailesh Tanna, Yun Luo
{"title":"How consistent are measures of financial liberalization in assessing its impact on bank cost efficiency? A cross–country empirical analysis","authors":"Glauco De Vita, Sailesh Tanna, Yun Luo","doi":"10.1007/s11573-024-01195-7","DOIUrl":"https://doi.org/10.1007/s11573-024-01195-7","url":null,"abstract":"","PeriodicalId":94069,"journal":{"name":"Journal of business economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140997803","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
A proactive transshipment model for prototype parts logistics in the automotive industry 汽车行业原型零件物流的主动转运模式
Journal of business economics Pub Date : 2024-05-07 DOI: 10.1007/s11573-024-01194-8
Christian Weckenborg, Bastian Vorwerk, Thomas S. Spengler
{"title":"A proactive transshipment model for prototype parts logistics in the automotive industry","authors":"Christian Weckenborg, Bastian Vorwerk, Thomas S. Spengler","doi":"10.1007/s11573-024-01194-8","DOIUrl":"https://doi.org/10.1007/s11573-024-01194-8","url":null,"abstract":"","PeriodicalId":94069,"journal":{"name":"Journal of business economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141003722","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Improving supply chain planning for perishable food: data-driven implications for waste prevention 改进易腐食品供应链规划:数据驱动对防止浪费的影响
Journal of business economics Pub Date : 2024-03-04 DOI: 10.1007/s11573-024-01191-x
Alexandra Birkmaier, Adhurim Imeri, Gerald Reiner
{"title":"Improving supply chain planning for perishable food: data-driven implications for waste prevention","authors":"Alexandra Birkmaier, Adhurim Imeri, Gerald Reiner","doi":"10.1007/s11573-024-01191-x","DOIUrl":"https://doi.org/10.1007/s11573-024-01191-x","url":null,"abstract":"","PeriodicalId":94069,"journal":{"name":"Journal of business economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-03-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140266320","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Is more always better with respect to entrepreneurial self-efficacy? An experimental investigation 就企业家自我效能而言,越多越好吗?实验研究
Journal of business economics Pub Date : 2023-11-13 DOI: 10.1007/s11573-023-01183-3
Hayet Saadaoui
{"title":"Is more always better with respect to entrepreneurial self-efficacy? An experimental investigation","authors":"Hayet Saadaoui","doi":"10.1007/s11573-023-01183-3","DOIUrl":"https://doi.org/10.1007/s11573-023-01183-3","url":null,"abstract":"","PeriodicalId":94069,"journal":{"name":"Journal of business economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136347025","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Correction: Leading-by-example: a meta-analysis 更正:以身作则:荟萃分析
Journal of business economics Pub Date : 2023-11-06 DOI: 10.1007/s11573-023-01182-4
Gerald Eisenkopf, Torben Kölpin
{"title":"Correction: Leading-by-example: a meta-analysis","authors":"Gerald Eisenkopf, Torben Kölpin","doi":"10.1007/s11573-023-01182-4","DOIUrl":"https://doi.org/10.1007/s11573-023-01182-4","url":null,"abstract":"","PeriodicalId":94069,"journal":{"name":"Journal of business economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135636765","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Recent trends in the digitalization of finance and accounting 财务和会计数字化的最新趋势
Journal of business economics Pub Date : 2023-10-16 DOI: 10.1007/s11573-023-01181-5
Wolfgang Breuer, Andreas Knetsch
{"title":"Recent trends in the digitalization of finance and accounting","authors":"Wolfgang Breuer, Andreas Knetsch","doi":"10.1007/s11573-023-01181-5","DOIUrl":"https://doi.org/10.1007/s11573-023-01181-5","url":null,"abstract":"","PeriodicalId":94069,"journal":{"name":"Journal of business economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136112479","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The determinants of compensation report transparency: manager incentives and firm characteristics 薪酬报告透明度的决定因素:经理人激励与企业特征
Journal of business economics Pub Date : 2023-10-15 DOI: 10.1007/s11573-023-01180-6
Iris Pfeiffer, Svenja Jarchow
{"title":"The determinants of compensation report transparency: manager incentives and firm characteristics","authors":"Iris Pfeiffer, Svenja Jarchow","doi":"10.1007/s11573-023-01180-6","DOIUrl":"https://doi.org/10.1007/s11573-023-01180-6","url":null,"abstract":"Abstract This paper analyses the determinants of disclosure in compensation reports. Using a hand-collected dataset of 429 observations we assess which compensation, governance and ownership variables influence the quality of disclosure in compensation reports from 2006 to 2014 in a German setting. Managers have incentives to conceal compensation disclosure leading to a conflict of interest with shareholders. The overall findings suggest that opportunistic reporting incentives, as proposed by the managerial power theory, cannot explain a lack of more detailed disclosure. Managers rather avoid these disclosures because they would require additional effort. The empirical analyses reveal four major disclosure determinants: company size, age, family members in the boards and verticality. Other variables such as proprietary costs, governance variables and performance show no or no stable influence. The absence of disclosure is therefore a confluence of company resources (company size and forecasts increase disclosure), owner interests (family members in the board decreases disclosure), and concerns about social equity infringement (higher pay inequity leads to lower disclosure).","PeriodicalId":94069,"journal":{"name":"Journal of business economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136184885","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Endogeneity of marketing variables in multicategory choice models 多品类选择模型中营销变量的内生性
Journal of business economics Pub Date : 2023-09-25 DOI: 10.1007/s11573-023-01179-z
Harald Hruschka
{"title":"Endogeneity of marketing variables in multicategory choice models","authors":"Harald Hruschka","doi":"10.1007/s11573-023-01179-z","DOIUrl":"https://doi.org/10.1007/s11573-023-01179-z","url":null,"abstract":"Abstract A regressor is endogenous if it is correlated with the unobserved residual of a model. Ignoring endogeneity may lead to biased coefficients. We deal with the omitted variable bias that arises if firms set marketing variables considering factors (demand shocks) that researchers do not observe. Whereas publications on sales response or brand choice models frequently take the potential endogeneity of marketing variables into account, multicategory choice models provide a different picture. To consider endogeneity in multicategory choice models, we follow a two-step Gaussian copula approach. The first step corresponds to an individual-level random coefficient version of the multivariate logit model. We analyze yearly shopping data for one specific grocery store, referring to 29 product categories. If the assumption of a Gaussian correlation structure is met, the copula approach indicates the endogeneity of a category-specific marketing variable in about 31% of the categories. The majority of marketing variables rated as endogenous are positively correlated with the omitted variable, implying that ignoring endogeneity leads to an overestimation of the coefficients of the respective marketing variable. Finally, we investigate whether taking endogeneity into account by the copula approach leads to different managerial implications. In this regard, we demonstrate that for our data ignoring endogeneity often suggests a level of marketing activity that is too high.","PeriodicalId":94069,"journal":{"name":"Journal of business economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135814999","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
How to account for tax planning and its uncertainty in firm valuation? 如何解释税收筹划及其在公司估值中的不确定性?
Journal of business economics Pub Date : 2023-09-07 DOI: 10.1007/s11573-023-01177-1
Jonas Knaisch
{"title":"How to account for tax planning and its uncertainty in firm valuation?","authors":"Jonas Knaisch","doi":"10.1007/s11573-023-01177-1","DOIUrl":"https://doi.org/10.1007/s11573-023-01177-1","url":null,"abstract":"","PeriodicalId":94069,"journal":{"name":"Journal of business economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80939013","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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