Alternative Performance Measures: A Structured Literature Review of Research in Academic and Professional Journals [0.03%]
绩效衡量指标(ALPM)的文献综述：学术及专业期刊中的结构化研究回顾
Sascha B Herr,Peter Lorson,Jochen Pilhofer
Sascha B Herr
For more than two decades, the reporting of so-called 'alternative performance measures' (APMs) has been a common phenomenon in external financial reporting. APMs are voluntarily disclosed and generally unaudited performance measures. Typic...
Development of a Business Model Resilience Framework for Managers and Strategic Decision-makers [0.03%]
面向管理者和战略决策者的商业模式韧性框架研究
M Radic,P Herrmann,P Haberland et al.
M Radic et al.
Following the massive impact of the Covid-19 pandemic on the global economy and on small and medium-sized enterprises (SMEs) in particular, the concept of resilience has experienced a renaissance. As an organizational concept, business mode...
Why Resilience in Health Care Systems is More than Coping with Disasters: Implications for Health Care Policy [0.03%]
医疗卫生体系的韧性不仅关乎应对灾难：对卫生政策的启示
Doris A Behrens,Marion S Rauner,Margit Sommersguter-Reichmann
Doris A Behrens
Health care systems need to be resilient to deal with disasters like the global spread of the Severe Acute Respiratory Syndrome Coronavirus (SARS-CoV-2) on top of serving the changing needs of a multi-morbid, ageing and often dispersed popu...
Organizational Psychological Capital in Family Firms: the Role of Family Firm Heterogeneity [0.03%]
家族企业中的组织心理资本：家族企业异质性的作用
Denise Fischer-Kreer,Andrea Greven,Isabel Catherine Eichwald et al.
Denise Fischer-Kreer et al.
Organizational psychological capital-comprising hope, confidence, resilience, and optimism-is a vital resource for family firms in times of stress. Surprisingly, whether and how family firm idiosyncrasies impact organizational psychological...
The Effects of Cooperative Compliance on Firms' Tax Risk, Tax Risk Management and Compliance Costs [0.03%]
合作遵从对企业税收风险、税收风险管理及合规成本的影响
Eva Eberhartinger,Maximilian Zieser
Eva Eberhartinger
In cooperative compliance programs, firms and tax administrations agree on cooperation instead of confrontation. Firms provide full transparency and advanced tax control frameworks. Tax administrations, in turn, offer certainty as to the ta...
Unbundling Strategic Change in Family Firms: the Influence of Familiness on the Strategic Change Process [0.03%]
家族企业在战略变革过程中的解绑：家族性对战略变革过程的影响
Moritz Belling,Ulrich Pidun,Dodo Zu Knyphausen-Aufseß
Moritz Belling
The viability and adaptation of family firms is a key research area owing to the longevity and transgenerational vision of the family. Throughout their development, firms transition through strategic change episodes with a potentially signi...
Gunther Glenk,Rebecca Meier,Stefan Reichelstein
Gunther Glenk
The pace of the global decarbonization process is widely believed to hinge on the rate of cost improvements for clean energy technologies, in particular renewable power and energy storage. This paper adopts the classical learning-by-doing f...
Benjamin Grosse-Rueschkamp,Jörg Rocholl
Benjamin Grosse-Rueschkamp
The sustained low-interest rate environment raises several economic challenges. These challenges as well as the underlying causes are subject to an intense economic debate. This article, traces the scientific debate by laying out the theore...
Günter Franke
Günter Franke
The management of non-financial risks such as ESG-, sustainability- and compliance risks poses a great challenge for companies. In contrast to financial risks the information on non-financial risks is very limited. This renders management q...
Martin Spann,Bernd Skiera
Martin Spann
Digital technologies favor the use of dynamic pricing, i.e., prices that vary unannounced for a product that basically remains unchanged. However, different forms of dynamic pricing are often mixed in the public discussion, which makes a me...