Journal of Business Economics

2016 - 2025

Current editor(s): Günter Fandel

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Volume 95, issue 1, 2025

German business economics pp. 1-7

Wolfgang Breuer and Jannis Bischof

Deal or no deal? Understanding entrepreneurs’ criteria and deal breaker in investor selection processes pp. 9-36

Tobias Sturm, Peter M. Bican, Frederik J. Riar, Carsten C. Guderian and Tobias Welz

Investing in people, not in products: how age, gender, ethnicity, and attractiveness of entrepreneurial teams influence the decision-making of angel investors in Germany pp. 37-74

Livia Boerner, Thomas Fritz and Bernd Frick

The dynamics of IP contract patterns in the German biotechnology industry – a mixed-methods approach pp. 75-102

Steffen Grebe and Svenja Jarchow

Does public funding reduce financial constraints of young firms in Germany? pp. 103-154

Nadine Weuschek

Reevaluating the conglomerate discount in Germany: the role of design choices pp. 155-185

Marc Eulerich and Benjamin Fligge

Volume 94, issue 9, 2024

A proactive transshipment model for prototype parts logistics in the automotive industry pp. 1147-1168

Christian Weckenborg, Bastian Vorwerk and Thomas S. Spengler

How consistent are measures of financial liberalization in assessing its impact on bank cost efficiency? A cross–country empirical analysis pp. 1169-1199

Glauco Vita, Sailesh Tanna and Yun Luo

How has the COVID-19 pandemic shaped behavior in crowdsourcing? The role of online labor market training pp. 1201-1244

Evangelos Mourelatos, Jaakko Simonen, Simo Hosio, Daniil Likhobaba and Dmitry Ustalov

Managing the patient portfolio using mathematical programming: decision support guidelines using a real-world use case at a university hospital pp. 1245-1260

Milena Grieger, Steffen Heider, Sebastian McRae, Thomas Koperna and Jens O. Brunner

On the benefit of combining car rental and car sharing pp. 1261-1298

Matthias Soppert, Beatriz Brito Oliveira, Ralph Angeles and Claudius Steinhardt

Volume 94, issue 7, 2024

Editorial: The ethics of digitalization and emerging corporate responsibilities in the digital age pp. 975-978

Philipp Schreck, Laura Marie Edinger-Schons and Matthias Uhl

A consumer perspective on Corporate Digital Responsibility: an empirical evaluation of consumer preferences pp. 979-1024

K. Valerie Carl, Cristina Mihale-Wilson, Jan Zibuschka and Oliver Hinz

Corporate digital responsibility (CDR) in Germany: background and first empirical evidence from DAX 30 companies in 2020 pp. 1025-1049

Ute Merbecks

How to prevent technostress at the digital workplace: a Delphi study pp. 1051-1113

Michelle Berger, Ricarda Schäfer, Marco Schmidt, Christian Regal and Henner Gimpel

Advancing the Moral legitimacy of digital platforms as gatekeepers: a critical analysis from a political corporate social responsibility perspective pp. 1115-1145

Dirk Ulrich Gilbert, Stephanie Schrage and Michael Behnam

Volume 94, issue 6, 2024

Improving supply chain planning for perishable food: data-driven implications for waste prevention pp. 1-36

Alexandra Birkmaier, Adhurim Imeri and Gerald Reiner

Value creation in post-pandemic retailing: a conceptual framework and implications pp. 851-889

Monika Imschloss and Martin Schwemmle

An economical single-vendor single-buyer framework for carbon emission policies pp. 927-945

Abbas Sepehriar and Reza Eslamipoor

Strategic motivations for corporate social responsibility: profitability or legitimacy? pp. 947-974

Patrick J. Callery

Volume 94, issue 5, 2024

Is more always better with respect to entrepreneurial self-efficacy? An experimental investigation pp. 1-26

Hayet Saadaoui

Recent progress in the development of the journal of business economics pp. 693-697

Günter Fandel and Wolfgang Breuer

Academic success is in the eye of the beholder: understanding scholars’ implicit appointment preferences through adaptive choice-based conjoint analysis pp. 725-761

Laura Graf, Marlen Rimbeck, Jutta Stumpf-Wollersheim and Isabell M. Welpe

How do investor characteristics of business angels and venture capitalists predict the occurrence of co-investments? pp. 763-811

Christoph Maus, Andrea Greven, Niklas Kurth and Malte Brettel

The impact of football games and sporting performance on intra-day fan token returns pp. 813-850

Lennart Ante, Benjamin Schellinger and Ender Demir

Volume 94, issue 4, 2024

Leading-by-example: a meta-analysis pp. 543-577

Gerald Eisenkopf and Torben Kölpin

How to account for tax planning and its uncertainty in firm valuation? pp. 579-611

Jonas Knaisch

Migration and self-employment: the case of internal migrants pp. 613-637

Nick Manuel

Endogeneity of marketing variables in multicategory choice models pp. 639-657

Harald Hruschka

The determinants of compensation report transparency: manager incentives and firm characteristics pp. 659-691

Iris Pfeiffer and Svenja Jarchow

Volume 94, issue 3, 2024

Direct and indirect emissions: a bi-objective model for hybrid vehicle routing problem pp. 413-436

Reza Eslamipoor

Forty years of context effect research in marketing: a bibliometric analysis pp. 437-466

Susanne Jana Adler, Martina Katharina Schöniger, Marcel Lichters and Marko Sarstedt

Preparing for the future of work: a novel data-driven approach for the identification of future skills pp. 467-500

Julia Brasse, Maximilian Förster, Philipp Hühn, Julia Klier, Mathias Klier and Lars Moestue

Clarifying ends in institutional decoupling theory: insights from social impact research pp. 501-523

Sarah Margaretha Jastram and Johanna Foersterling

Market entry as a marketplace owner: when and why should you sell on your marketplace? pp. 525-541

Jürgen Rösch

Volume 94, issue 2, 2024

Empirical studies on the impact of booking status on customers’ choice behavior in online appointment systems pp. 187-224

Isabel Kaluza, Guido Voigt and Friederike Paetz

Accounting for the middle: motivations, extent, and limitations of middle managers’ earnings management pp. 225-277

Sebastian Wagener

Location is everything: Explorative and exploitative learning, non-scale free resources, and firm performance of German companies pp. 279-309

Eva Dötschel, Sebastian Junge and Tobias Guthmann

Heterogeneity in family firm finance, accounting and tax policies: dimensions, effects and implications for future research pp. 311-378

Niklas Bergmann

Decision-making in the capital budgeting context: effects of type of decision aid and increases in information load pp. 379-411

Maren Hartmann and Barbara E. Weißenberger

Volume 94, issue 1, 2024

Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows? pp. 1-39

Sandra Dreher, Sebastian Eichfelder and Felix Noth

Determinants of executive pay in small private firms–initial evidence from Germany pp. 41-73

Jochen Bigus, Aline Grahn and Mustafa Karakaya

The role of occupational skill sets in the digital transformation: how IT progress shapes returns to specialization and social skills pp. 75-111

Fabienne Kiener, Christian Eggenberger and Uschi Backes-Gellner

Towards the concept of gas-to-power demand response pp. 113-135

Markus Hilbert, Andreas Kleine and Andreas Dellnitz

Multimodal preference heterogeneity in choice-based conjoint analysis: a simulation study pp. 137-185

Nils Goeken, Peter Kurz and Winfried J. Steiner

Volume 93, issue 9, 2023

Recent trends in the digitalization of finance and accounting pp. 1451-1461

Wolfgang Breuer and Andreas Knetsch

Policy making in the financial industry: A framework for regulatory impact analysis using textual analysis pp. 1463-1514

Benjamin Clapham, Micha Bender, Jens Lausen and Peter Gomber

Signaling in the Market for Security Tokens pp. 1515-1552

Julia Kreppmeier and Ralf Laschinger

Understanding the determinants of bond excess returns using explainable AI pp. 1553-1590

Lars Beckmann, Jörn Debener and Johannes Kriebel

Disentangling the black box around CEO and financial information-based accounting fraud detection: machine learning-based evidence from publicly listed U.S. firms pp. 1591-1628

Moritz Schneider and Rolf Brühl

Forecasting accuracy of machine learning and linear regression: evidence from the secondary CAT bond market pp. 1629-1660

Tobias Götze, Marc Gürtler and Eileen Witowski

Nonlinear relationships in bankruptcy prediction and their effect on the profitability of bankruptcy prediction models pp. 1661-1690

Christian Lohmann, Steffen Möllenhoff and Thorsten Ohliger

Algorithm aversion in delegated investing pp. 1691-1727

Maximilian Germann and Christoph Merkle

Volume 93, issue 8, 2023

Distortional effects of separate accounting and formula apportionment on factor allocation pp. 1277-1307

Regina Ortmann and Erich Pummerer

When nudges promote neutral behavior: an experimental study of managerial decisions under risk and uncertainty pp. 1309-1354

Erich Renz, Marvin M. Müller and Kim Leonardo Böhm

Internal whistleblowing systems without proper sanctions may backfire pp. 1355-1383

Sebastian Krügel and Matthias Uhl

How relative competitive strength moderates stock price responses after European soccer tournaments pp. 1385-1414

Andrea Schertler and Jarmo Beurden

Do firms with a centralized transfer pricing authority have more tax disputes and internal coordination conflicts? pp. 1415-1450

Sven-Eric Bärsch, Jost Heckemeyer and Marcel Olbert

Volume 93, issue 6, 2023

The Journal of Business Economics in the 21st Century pp. 981-987

Wolfgang Breuer

Recent developments in Business Economics pp. 989-1013

Wolfgang Breuer, Jannis Bischof, Christian Hofmann, Jochen Hundsdoerfer, Hans-Ulrich Küpper, Marko Sarstedt, Philipp Schreck, Tim Weitzel and Peter Witt

Are important phenomena of joint production still being neglected by economic theory? A review of recent literature pp. 1015-1053

Harald Dyckhoff and Rainer Souren

Managerial marketing and behavioral marketing: when myths about marketing management and consumer behavior lead to a misconception of the discipline pp. 1055-1088

Manfred Bruhn, Andrea Gröppel-Klein and Manfred Kirchgeorg

Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society pp. 1089-1124

Rolf Uwe Fülbier and Thorsten Sellhorn

Applications of the levelized cost concept pp. 1125-1148

Gunther Friedl, Stefan Reichelstein, Amadeus Bach, Maximilian Blaschke and Lukas Kemmer

Is analytical tax research alive and kicking? Insights from 2000 until 2022 pp. 1149-1212

Rainer Niemann and Mariana Sailer

SME research: SMEs’ internationalization and collaborative innovation as two central topics in the field pp. 1213-1229

David B. Audretsch and Christina Guenther

Digitalization as a problem or solution? Charting the path for research on sustainable information systems pp. 1231-1253

Daniel J. Veit and Jason B. Thatcher

Value creation and CSR pp. 1255-1275

Thomas Donaldson

Volume 93, issue 5, 2023

Recent progress in the development of the Journal of Business Economics pp. 777-781

Günter Fandel and Wolfgang Breuer

Between benefit and risk: how entrepreneurs evaluate corporate investors pp. 783-816

Stefanie Weniger and Svenja Jarchow

Profit shifting and the attractiveness of Advance Pricing Agreements pp. 817-857

Alex A. T. Rathke, Amaury J. Rezende, Christoph Watrin and Rafael M. Antônio

Analyzing upstream and downstream risk propagation in supply networks by combining Agent-based Modeling and Bayesian networks pp. 859-889

Niels Bugert and Rainer Lasch

Industry-specific specialization in venture capitalists’ internationalization decisions pp. 891-927

Antonia Nörthemann

The times they are a-changin’: profiling newly tenured business economics professors in Germany over the past thirty years pp. 929-971

Mario Fernandes and Andreas Walter

Correction to: Technostress mitigation: an experimental study of social support during a computer freeze pp. 973-974

Christoph Weinert, Christian Maier, Sven Laumer and Tim Weitzel

Correction to: Experimental research in management accounting pp. 975-976

Thorsten Knauer, Hans-Ulrich Küpper, Philipp Schreck, Friedrich Sommer and Arnt Wöhrmann

Correction to: Energy costs vs. carbon dioxide emissions in short-term production planning pp. 977-978

Andreas Dellnitz, Damian Braschczok, Jonas Ostmeyer, Markus Hilbert and Andreas Kleine

Correction to: The pricing of European non-performing real estate loan portfolios: evidence on stock market evaluation of complex asset sales pp. 979-980

Florian Manz, Birgit Müller and Dirk Schiereck

Volume 93, issue 4, 2023

If you call for frameworks in sustainability management…editorial to the special issue pp. 559-566

Jacob Hörisch, Stefan Schaltegger, Ilka Weissbrod and Philipp Schreck

Corporate purpose: from a ‘Tower of Babel’ phenomenon towards construct clarity pp. 567-595

Nikolai Brosch

Does the combination of sustainable business model patterns lead to truly sustainable business models? Critical analysis of existing frameworks and extensions pp. 597-634

Nizar Abdelkafi, Jinou Xu, Margherita Pero, Federica Ciccullo and Antonio Masi

Towards a dynamic value network perspective of sustainable business models: the example of RECUP pp. 635-665

Pauline C. Reinecke, Jill A. Küberling-Jost, Thomas Wrona and Alice K. Zapf

Sustainable smart product-service systems: a causal logic framework for impact design pp. 667-706

Lena Ries, Markus Beckmann and Peter Wehnert

Consumer acceptance of cultured meat: an empirical analysis of the role of organizational factors pp. 707-746

Nick Lin-Hi, Marlene Reimer, Katharina Schäfer and Johanna Böttcher

Stakeholder roles in sustainable supply chain management: a literature review pp. 747-775

Erik Siems, Stefan Seuring and Lara Schilling

Volume 93, issue 3, 2023

Does a gender pay gap exist on executive boards? An empirical multilevel analysis of executive board compensation in German listed companies pp. 325-357

Franziska Handschumacher-Knors

Supply chain finance for ameliorating and deteriorating products: a systematic literature review pp. 359-388

Beatrice Marchi, Lucio E. Zavanella and Simone Zanoni

Family oblige: the link between CSR and succession intention in small and medium family firms pp. 389-431

Andrea Stübner and Svenja Jarchow

What have we done?! The impact of economics on the beliefs and values of business students pp. 433-483

Maite D. Laméris, Pierre-Guillaume Méon and Anne-Marie Prooijen

What to say and what to do: the disparity of the communication and investment in sustainability targets, given customer expectations pp. 485-507

Hans Ulrich Buhl, Valerie Graf-Drasch and Christian Wiethe

Perceived tax audit aggressiveness, tax control frameworks and tax planning: an empirical analysis pp. 509-557

Kay Blaufus, Jakob Reineke and Ilko Trenn

Volume 93, issue 1, 2023

Business economics in a pandemic world: how a virus changed our economic life pp. 1-9

Wolfgang Breuer, Jannis Bischof, Oliver Fabel, Christian Hofmann, Jochen Hundsdoerfer and Tim Weitzel

COVID-19 pandemic and capital markets: the role of government responses pp. 11-57

Christian Beer, Janine Maniora and Christiane Pott

Losses never sleep – The effect of tax loss offset on stock market returns during economic crises pp. 59-109

Reinald Koch, Svea Holtmann and Henning Giese

Socioeconomic status and entrepreneurial networking responses to the COVID-19 crisis pp. 111-147

Leif Brändle, Helen Signer and Andreas Kuckertz

The benefits of banks’ IT investments in times of trouble: evidence from loan loss accruals during the COVID-19 pandemic pp. 149-171

Moritz Sefried and Jan Riepe

The impact of Digitalized Communication on the effectiveness of Local Administrative Authorities – Findings from Central European Countries in the COVID-19 Crisis pp. 173-192

Bernhard Hirsch, Fabienne-Sophie Schäfer, Aleksander Aristovnik, Polonca Kovač and Dejan Ravšelj

Working from home and management controls pp. 193-228

Konstantin Flassak, Julia Haag, Christian Hofmann, Christopher Lechner, Nina Schwaiger and Rafael Zacherl

Working from home for good? Lessons learned from the COVID-19 pandemic and what this means for the future of work pp. 229-265

Christian Kagerl and Julia Starzetz

Governing digital crisis responses: platform standards and the dilemma of COVID-19 contact tracing pp. 267-323

Felix B. Buesching, Dennis M. Steininger and Daniel J. Veit