{"title":"Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society.","authors":"Rolf Uwe Fülbier, Thorsten Sellhorn","doi":"10.1007/s11573-023-01158-4","DOIUrl":"10.1007/s11573-023-01158-4","url":null,"abstract":"<p><p>Financial accounting, the core of corporate reporting, is often characterized as the 'language of business'. Over the last roughly 100 years, and using an evolving set of theories, methods, and data, scholarly work in this area has been contributing to our understanding of this language and how to improve it. This paper seeks, first, to characterize the field with a focus on its evolution in the German-speaking area, where, like elsewhere, normative research traditions interested in improving practice have been making way for positivist approaches that seek a detached understanding of 'what is.' Second, we discuss the changing users and institutional parameters that are reshaping corporate reporting, followed by our personal view of 'wicked' societal problems and challenges that corporate reporting might be able to help alleviate. Finally, we discuss directions in which research might evolve in order to address these issues, in order to make corporate reporting more useful for serving not only economic actors, but also society and the environment more broadly.</p>","PeriodicalId":94069,"journal":{"name":"Journal of business economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10199439/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88097527","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}
Fabienne Kiener, Christian Eggenberger, U. Backes-Gellner
{"title":"The role of occupational skill sets in the digital transformation: how it progress shapes returns to specialization and social skills","authors":"Fabienne Kiener, Christian Eggenberger, U. Backes-Gellner","doi":"10.1007/s11573-023-01153-9","DOIUrl":"https://doi.org/10.1007/s11573-023-01153-9","url":null,"abstract":"","PeriodicalId":94069,"journal":{"name":"Journal of business economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84881930","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}
Michelle Berger, Ricarda Schäfer, Marco Schmidt, Christian Regal, Henner Gimpel
{"title":"How to prevent technostress at the digital workplace: a Delphi study.","authors":"Michelle Berger, Ricarda Schäfer, Marco Schmidt, Christian Regal, Henner Gimpel","doi":"10.1007/s11573-023-01159-3","DOIUrl":"10.1007/s11573-023-01159-3","url":null,"abstract":"<p><p>Technostress is a rising issue in the changing world of digital work. Technostress can cause severe adverse outcomes for individuals and organizations. Thus, organizations face the moral, legal, and economic responsibility to prevent employees' excessive technostress. As technostress develops over time, it is crucial to prevent it throughout the process of its emergence instead of only reacting after adverse outcomes occur. Contextualizing the Theory of Preventive Stress management to technostress, we synthesize and advance existing knowledge on inhibiting technostress. We develop a set of 24 technostress prevention measures from technostress inhibitor literature, other technostress literature, and based on qualitative and quantitative contributions from a Delphi study. Based on expert feedback, we characterize each measure and, where possible, assess its relevance in addressing specific technostressors. Our paper contributes to research by transferring the Theory of Preventive Stress Management into the context of technostress and presenting specific measures to prevent technostress. This offers a complementary view to technostress inhibitors by expanding the theoretical grounding and adding a time perspective through the implementation of primary, secondary, and tertiary prevention measures. For practice, we offer a comprehensive and applicable overview of measures organizations can implement to prevent technostress.</p>","PeriodicalId":94069,"journal":{"name":"Journal of business economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10153052/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85810011","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}
{"title":"Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?","authors":"Sandra Dreher, Sebastian Eichfelder, Felix Noth","doi":"10.1007/s11573-023-01147-7","DOIUrl":"10.1007/s11573-023-01147-7","url":null,"abstract":"<p><p>We analyze the usefulness of accounting information on tax loss carryforwards and negative performance to predict earnings and cash flows. We use hand-collected information on tax loss carryforwards and corresponding deferred taxes from the International Financial Reporting Standards tax footnotes for listed firms from Germany. Our out-of-sample tests show that considering accounting information on tax loss carryforwards does not enhance performance forecasts and typically even worsens predictions. The most likely explanation is model overfitting. Besides, common forecasting approaches that deal with negative performance are prone to prediction errors. We provide a simple empirical specification to account for that problem.</p><p><strong>Supplementary information: </strong>The online version contains supplementary material available at 10.1007/s11573-023-01147-7.</p>","PeriodicalId":94069,"journal":{"name":"Journal of business economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10148587/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87769085","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}
Jacob Hörisch, S. Schaltegger, Ilka Weissbrod, P. Schreck
{"title":"If you call for frameworks in sustainability management…editorial to the special issue","authors":"Jacob Hörisch, S. Schaltegger, Ilka Weissbrod, P. Schreck","doi":"10.1007/s11573-023-01160-w","DOIUrl":"https://doi.org/10.1007/s11573-023-01160-w","url":null,"abstract":"","PeriodicalId":94069,"journal":{"name":"Journal of business economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88075373","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}
P. Reinecke, Jill A. Küberling-Jost, T. Wrona, Alice K. Zapf
{"title":"Towards a dynamic value network perspective of sustainable business models: the example of RECUP","authors":"P. Reinecke, Jill A. Küberling-Jost, T. Wrona, Alice K. Zapf","doi":"10.1007/s11573-023-01155-7","DOIUrl":"https://doi.org/10.1007/s11573-023-01155-7","url":null,"abstract":"","PeriodicalId":94069,"journal":{"name":"Journal of business economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79116250","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":"Sustainable smart product-service systems: a causal logic framework for impact design","authors":"Lena Ries, Markus Beckmann, Peter Wehnert","doi":"10.1007/s11573-023-01154-8","DOIUrl":"https://doi.org/10.1007/s11573-023-01154-8","url":null,"abstract":"","PeriodicalId":94069,"journal":{"name":"Journal of business economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78773557","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":"SME research: SMEs’ internationalization and collaborative innovation as two central topics in the field","authors":"D. Audretsch, Christina Guenther","doi":"10.1007/s11573-023-01152-w","DOIUrl":"https://doi.org/10.1007/s11573-023-01152-w","url":null,"abstract":"","PeriodicalId":94069,"journal":{"name":"Journal of business economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73967201","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":"Towards the concept of gas-to-power demand response","authors":"Markus Hilbert, Andreas Kleine, Andreas Dellnitz","doi":"10.1007/s11573-023-01151-x","DOIUrl":"https://doi.org/10.1007/s11573-023-01151-x","url":null,"abstract":"","PeriodicalId":94069,"journal":{"name":"Journal of business economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88258350","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}
Sven-Eric Bärsch, Jost H. Heckemeyer, Marcel Olbert
{"title":"Do firms with a centralized transfer pricing authority have more tax disputes and internal coordination conflicts?","authors":"Sven-Eric Bärsch, Jost H. Heckemeyer, Marcel Olbert","doi":"10.1007/s11573-023-01146-8","DOIUrl":"https://doi.org/10.1007/s11573-023-01146-8","url":null,"abstract":"","PeriodicalId":94069,"journal":{"name":"Journal of business economics","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77974800","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}