Christopher Bleibtreu, Mert Erinc, Luciana Orozco, Zhenyang Shi
{"title":"Auditors and client investment efficiency: a quasi-replication and further insights from a regulatory change","authors":"Christopher Bleibtreu, Mert Erinc, Luciana Orozco, Zhenyang Shi","doi":"10.1007/s11573-024-01198-4","DOIUrl":"https://doi.org/10.1007/s11573-024-01198-4","url":null,"abstract":"","PeriodicalId":94069,"journal":{"name":"Journal of business economics","volume":"18 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141801681","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}
{"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":" 1","pages":""},"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}
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":"107 10","pages":""},"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}
{"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":"19 10","pages":"0"},"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}
{"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":"1973 3","pages":"0"},"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}
{"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":"75 1","pages":"0"},"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}
{"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":"13 1","pages":"0"},"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}
{"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":"54 1","pages":"0"},"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}
{"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":"36 1","pages":""},"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}