Betriebswirtschaftliche Forschung Und Praxis

Betriebswirtschaftliche Forschung Und Praxis

商业研究与实践

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高引用文章

文章名称 引用次数
The German market risk premium: Can it be a bit more? 1
Effects of Audit Materiality Disclosures: Evidence from Credit Lending Decision Adjustments 1
Financial Statement Auditors as Confidence Providers 1
Reverse-Charge-Mechanism - An effective measure against VAT fraud in Germany and Austria? 1
A functional analysis of the entrepreneur from an organizational point of view - An extension of the main dynamic functions 1
The Brexit's influence regarding conversion tax law and income tax law 0
Optimization of taxes and tariffs within cross-border value chains 0
Reorganization (Transition) Voting Rights as a Balance Sheet Policy Instrument - An Analysis by using the example of Pension Reprints according to BilMoG 0
Illustration of Growth in Business Valuation Calculus - Theory and Empiricism 0
A Modern Approach for Project Portfolio Optimization in Small and Medium-Sized Enterprises 0
Real Economic Hedging Strategies in Currency Management of International Companies - A Comparative Analysis between Car Manufacturers and Airlines 0
Fundamental Analysis according to the F-Score Method on the German Stock Market 0
Powerful or powerless? Private equity as financial instrument in family firms and nonfamily firms 0
The mixture makes the difference: Heterogeneity of social networks and the impact on individual entrepreneurial intention 0
Ranking of German rectors: Improving strategic decision-making or contributing to the institutionalisation of hierarchy in institutions of higher education? 0
Alternative Recapitalisation with Respect to Ordinary Shares: Design and Comparison with a Capital Cut 0
Corporate Finance of Football Companies: An Analysis from the Perspective of Different Fan Groups 0
Sustainability Reporting in the banking industry: An analysis of the reporting practice of german full-service banks in the context of the CSR Directive Implementation Act 0
Quality or quantity? - Communication in compensation reports of DAX30 and MDAX executive boards 0
Corporate crises and how they are represented in the annual report. An analysis of selected companies 0
Quality of the forecast report according to DRS 20 and estimates of financial analysts - an empirical analysis 0
On the Integration of Corporate Responsibility into Management Accounting - An Empirical Analysis 0
Private investments in real estate: Analysis of legal and economic inconsistencies under German Tax Law 0
SelfProvided Photovoltaic Electricity or External Procurement: An Analysis Based on Simulated Price Changes 0
Empirical return on private equity investments in real estate funds at imperfect capital markets 0
The Ethical Dimension of Corporate Governance: A comparative study on the Ethical Climate and the Tone at the Top in France, Germany, and the United Kingdom 0
Tax Arbitrage by Share Deals Including Equity Derivatives in the Context of 8b German Corporate Tax Law 0
A Solvency II-based limit system as a foundation of value based management - from obligation to free choice 0
Sustainable remuneration of top management members in insurance companies - Status quo of research and recommendations for business practice 0
Deferred taxes and bank specific prudential reserves - option to recognize or prohibition to recognize? 0
Derivation of tax burden formulas for the total tax burden on outbound investments of a German parent capital company 0
Analysis of the hypothetical arm's length test - A critical review on the basis of residual income based transfer price determination in the context of taxing transfers of functions 0
Hybrid Mismatch Rules: Countries with low tax rates are the winners 0
Valuation of Financial Statements Information: Your Contribution to the Performance of Investments in Listed Real Estate Companies 0
On the lack of indifference between distributing funds and direct investment due to the partial exemption rates in the 2018 Investment Tax Act 0
Overhead costs in provisioning for onerous contracts according to IAS 37 0
Economic analysis of the tax effects of dividend taxation by corporate tax shareholders 0
The optimal stock index product investment choice of private investors: A decision-theoretical analysis considering the taxation after the investment tax reform act 0
Accounting consequences due to the release of liabilities including impact on company valuation 0
Critical comments on the legal and administrative measures to sanction cum-cum schemes 0
Low interest rates in SME valuation according to IDW 0
Consistency - and Congruency-Oriented Production Management 0
Financial Valuation of Investments in Order to Adjust to Product Liability 0
Tax complexity, decision heuristics and the perception of tax effects 0
Function incentive- and expense-related compensation of supervisory boards and audit committees - Empirical Evidence in the German DAX MDAX, SDAX and TecDAX 0
Tax rate options of non-resident artists in Austria - a mathematical and graphical analysis 0
The impact of the deduction restriction on expenses for the transfer of rights in Germany, Austria and Poland - A comparative analysis 0
Some comments on value investing in light of neoclassical finance theory and investment theory 0
Performance-Measurement of European banks: Is the Cost-Income-Ratio a reliable indicator? 0
The Accuracy of the German Statutory Valuation Method against a Business Sector-Specific Approach 0