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Now showing items 1-13 of 13

    • Does Context Always Matter? 

      Hengstler, Sebastian (2025-01-07)
      The risk of information security breaches in companies is escalating due to the increasing digitalization of business processes and employee activities within their daily work environment. While technical measures can ...
    • Investigation of selected Controlling Instruments 

      Bartram, Torben (2024-11-14)
      In the dissertation, three controlling instruments were examined: methods for determining individual risk attitudes, remuneration systems and behaviour-oriented controls, which play important roles in a corporate context. ...
    • Corporate valuation with mixed financing strategies and cross-border relations 

      de Maeyer, Imke (2023-08-31)
      Corporate valuation is a theoretically challenging but practically highly relevant field. It is usually conducted using discounted cash flow (DCF) methods. One important part of corporate valuation with DCF methods are ...
    • Development of Material Flow Cost Accounting and Value Added Statements as Planning Instruments for Sustainability Management 

      Siepelmeyer, David (2023-06-01)
      In companies, the environmental and social objectives of employees, society, and customers have become in relation to the primary economic goals of the equity holders more important. The partially contrary relationships ...
    • Linguistic Relativity and Economic Outcomes 

      Rottner, Florian (2022-06-03)
      Research by linguists, psychologists and cognitive scientists has shown that the grammatical and lexical structures of languages affect human cognition. This hypothesis of linguistic relativity has been taken up by economists ...
    • Firm Risk and Ambiguity: The Role of Management and the Board 

      Trabert, Sebastian (2021-07-27)
      This dissertation is fundamentally concerned with the question of how management and the board of directors influence the uncertainty—that is, both risk and ambiguity—of a corporation. Interest in this question stems from ...
    • Valuation with Personal Taxes under Different Financing and Dividend Policies 

      Sümpelmann, Johannes Sebastian (2019-06-26)
      The valuation of firms is one of the topics that valuation theorists and practitioners have addressed since the early stages of economic sciences. Firm valuations are regularly conducted using discounted cash flow (DCF) ...
    • Internationalization of Firms: Antecedents, Speed, and Performance Implications 

      Chahabadi, Dominik (2017-04-03)
      The thesis by publication contains three papers and addresses shortcomings in existing literature on internationalization processes of multinational enterprises and international new ventures (INVs). Special focus is given ...
    • Regulation of Disclosure and Corporate Governance: An Empirical Investigation of Economic Consequences 

      Müller-Bloch, Stephanie (2016-11-10)
      The level of regulation of disclosure and corporate governance on the national and supranational level has increased substantially in the last decade. With that in mind, and in the light of the demand for evidence-based ...
    • Verrechnung von Marken im Konzern 

      Thiele, Bozena (2016-11-04)
      According to the dealing at arm’s length principle, the price of goods transferred or services within MNE groups should be determined by the market forces. The requirement for this, is that the market prices for such goods ...
    • Towards an online OR toolkit for humanitarian logistics 

      Gösling, Henning (2015-10-07)
      There are several disasters every year that affect millions of people and trigger the need for relief items such as food, blankets, or tents. Humanitarian logistics networks organize the flow of relief items from various ...
    • Supply Chain Risk Management Study of the Indonesian Seaweed Industry 

      Mulyati, Heti (2015-07-29)
      Seaweed supply chains in Indonesia, especially carrageenan and agar products are subject to disruptions from both inside their companies and in their external networks, such as yield, quality, price, and infrastructures. ...
    • Accounting and Equity-Based Compensation 

      Merz, Alexander (2014-04-03)
      Executive compensation is still at the forefront of not only academic research, but also policy initiatives, news stories, and nationwide discussions. Much of the intensity of the discussion has been caused by the steep ...