Journal of business economics最新文献

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Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society. 理解并改进商业语言:会计和企业报告研究如何更好地服务于企业和社会。
Journal of business economics Pub Date : 2023-05-20 DOI: 10.1007/s11573-023-01158-4
Rolf Uwe Fülbier, Thorsten Sellhorn
{"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}
引用次数: 0
The role of occupational skill sets in the digital transformation: how it progress shapes returns to specialization and social skills 职业技能在数字化转型中的作用:它的进步如何影响专业化和社交技能的回报
Journal of business economics Pub Date : 2023-05-09 DOI: 10.1007/s11573-023-01153-9
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}
引用次数: 1
How to prevent technostress at the digital workplace: a Delphi study. 如何预防数字工作场所的技术压力:德尔菲研究。
Journal of business economics Pub Date : 2023-05-02 DOI: 10.1007/s11573-023-01159-3
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}
引用次数: 0
Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows? 国际财务报告准则》关于税损结转和负绩效的信息是否能改善对收益和现金流的预测?
Journal of business economics Pub Date : 2023-04-29 DOI: 10.1007/s11573-023-01147-7
Sandra Dreher, Sebastian Eichfelder, Felix Noth
{"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}
引用次数: 0
If you call for frameworks in sustainability management…editorial to the special issue 如果你呼吁建立可持续发展管理框架…特刊社论
Journal of business economics Pub Date : 2023-04-25 DOI: 10.1007/s11573-023-01160-w
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}
引用次数: 1
Towards a dynamic value network perspective of sustainable business models: the example of RECUP 走向可持续商业模式的动态价值网络视角:以RECUP为例
Journal of business economics Pub Date : 2023-04-24 DOI: 10.1007/s11573-023-01155-7
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}
引用次数: 2
Sustainable smart product-service systems: a causal logic framework for impact design 可持续智能产品服务系统:影响设计的因果逻辑框架
Journal of business economics Pub Date : 2023-04-19 DOI: 10.1007/s11573-023-01154-8
Lena Ries, Markus Beckmann, Peter Wehnert
{"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}
引用次数: 1
SME research: SMEs’ internationalization and collaborative innovation as two central topics in the field 中小企业研究:中小企业国际化与协同创新是该领域的两个中心课题
Journal of business economics Pub Date : 2023-04-08 DOI: 10.1007/s11573-023-01152-w
D. Audretsch, Christina Guenther
{"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}
引用次数: 2
Towards the concept of gas-to-power demand response 转向天然气发电需求响应的概念
Journal of business economics Pub Date : 2023-04-07 DOI: 10.1007/s11573-023-01151-x
Markus Hilbert, Andreas Kleine, Andreas Dellnitz
{"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}
引用次数: 1
Do firms with a centralized transfer pricing authority have more tax disputes and internal coordination conflicts? 具有集中转移定价权限的企业是否有更多的税收纠纷和内部协调冲突?
Journal of business economics Pub Date : 2023-04-03 DOI: 10.1007/s11573-023-01146-8
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}
引用次数: 0
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