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Now showing items 31-40 of 74
Aufsatz
Stakeholder Influence on Sustainable Supply Chain Management: A Case Study of a German Apparel Frontrunner
(2021-10-12)
Although interest in green and sustainable supply chains has been growing for over a decade in the academic discourse, the textile industry still embraces numerous examples of non-sustainable behavior (i.e., environmental damage, poor working conditions, or modern slavery). While there is a general agreement that stakeholder pressure can lead to more sustainable SCs, a lot remains for a more differentiated stakeholder perspective in sustainable supply chain management (SSCM). Thus, this study aims for theory elaboration ...
Aufsatz
Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports?
(2020-01-09)
The concept of reporting nonfinancial information within the annual report, so‐called Integrated Reporting (IR) is a rising topic in reporting practice. Supporters claim that IR provides a better view regarding the value creation of a firm.
This study investigates the value relevance of IR and the influence of certain characteristics such as assurance. Thus, this paper contributes to the existing literature by examining the actual advantages for firms when adopting an IR approach.
The Ohlson model is applied for ...
Aufsatz
Mit Sicherheit zu etwas Neuem: Zur Bedeutung psychologischer Sicherheit in der Post-Merger-Integration (PMI)
(2021-08-03)
Zahlreiche Unternehmensfusionen in Deutschland scheitern oder bleiben weit hinter den Erwartungen zurück. Besondere Bedeutung für das Gelingen von Fusionen hat die Gestaltung der Post-Merger-Integration, also die Phase des Zusammenführens der beiden vormals selbstständigen Unternehmen. Das von Amy C. Edmondson entwickelte Konzept der psychologischen Sicherheit könnte hierfür eine wichtige Funktion zur Orientierung und Handlungsleitung erhalten. Die erste Auswertung von Ergebnissen einer qualitativen Befragung von ...
Aufsatz
The effect of environmental sustainability on credit risk
(2020-03-07)
The European Commission has proposed establishing a framework that redirects capital to sustainable investments in order to foster sustainable economic growth. A key proposal from this framework is the mandatory consideration of environmental criteria for investment decisions. However, in particular for bond investors, there is not much academic guidance on how to integrate sustainability criteria in the investment process. Hence, this study investigates the impact of environmental sustainability on the pricing of ...
Aufsatz
Comparing different methods for the estimation of interbank intraday yield curves
(2020-01-16)
In this study, we compare three different models, namely, the Nelson–Siegel model (NSM), the Svensson model (SVM), and the Diebold–Li model (DLM), for the estimation of an intraday yield curve on the Italian interbank credit market e‐MID. Using a sample, which spans from October 2005 until March 2010, the first important finding is that all three models are highly suitable for the estimation of an intraday yield curve providing superior empirical results when compared with similar works on e‐MID. The second important ...
Aufsatz
Reviewing interfirm relationship quality from a supply chain management perspective
(2020-09-23)
With the overlap of the interfirm relationship quality and supply chain management research in mind, this paper reviewed 100 recent, scientific, English-language papers on interfirm relationship quality based on a categorisation schema derived from a conceptual framework of supply chain management. We aim to contribute to the existing supply chain management literature by providing an insight into the connections of supply chain performance with buyer–supplier relationship quality from the relationship quality scholars’ ...
Aufsatz
A value-theoretic approach to economic dynamics and evolution—synthesizing different Marxian modules in a simulation model
(2020-05-06)
The background for the present elaboration is twofold: firstly, the ongoing debate about whether the Marxian theory of value has been damaged (or even destroyed) by the alleged impossibility of solving the ‘transformation problem’ and secondly, the fact that almost all of the (later) economic manuscripts of Marx are now accessible due to the new publishing activities in the MEGA project. In regard to the former, it can be concluded that the rationale of the Marxian value concept is distorted by its Ricardian elements ...
Aufsatz
Pathologies of a Different Kind: Dysfunctional Interactions between International Organizations
(2022-01-17)
This article develops the concept of “interorganizational pathologies” as an extension of Michael N. Barnett and Martha Finnemore's work on bureaucratic pathologies. Adopting an open system perspective, I argue that dysfunctional interactions may arise between international organizations (IOs) even when their cooperation is fairly institutionalized. To advance this line of reasoning, I examine interactions between the International Monetary Fund (IMF or Fund) and the World Bank (or Bank). Evidence from more than ...
Aufsatz
Digital transformation: What we have learned (thus far) and what is next
(2021-01-06)
There is certainly a lot of discussion about digital technologies, their transformative nature, and their potentially disruptive impact on business and society. The number of publications on digital technologies and their impact on business and management have risen dramatically. This paper's main objective is to draw attention to practical and research-related views on what we know and what we still need to learn about business and management in the digital era. We do so by combining the insights obtained from ...
Aufsatz
Business model innovation in strategic alliances: a multi‐layer perspective
(2020-04-17)
Business model innovation (BMI) has recently become a topic of interest for research as well as corporate practice. However, we lack specific insights into actors, drivers, and different forms of BMI as the concept is by now mainly addressed in a very general way. In this paper, we analyze how BMI takes place in strategic alliances with the focus of enhancing the recent knowledge about BMI by developing a concept that links firm‐level BMI with alliance‐driven innovation of business models. Against the background of ...