The goal of this systematic literature review is to provide a detailed understanding of the determinants and consequences of clawback provisions in management compensation contracts, motivated by the increasing global regulatory, practical, and academic importance of implementing this new...

"Die Energiewende ist ein viel diskutiertes Thema im Bundestag - doch bleibt dabei auch der eigentliche Anspruch eines Transformationsprojekts bestehen? Andrea Amri-Henkel greift diese Frage in ihrer Diskursanalyse der Bundestagsdebatten von 1998 bis 2017 auf. Dazu entwickelt sie ein innovatives...

Die Arbeit untersucht den Stromkonsum der europäischen Haushalte. Erstmalig werden die Auswirkungen von verschiedenen Instrumenten zur Beeinflussung des Stromkonsums auf die Ziele einer nachhaltigen Entwicklung systematisch aus der Perspektive der Nachhaltigen Ökonomie untersucht. Die...

This systematic literature review investigates whether corporate sustainability (CS), according to the triple bottom line concept (TBL), is implemented in small and medium-sized enterprises (SMEs) and further identifies associated drivers. Building on upper echelon theory (UET) and the Schwartz...

In this study, we explore the drivers of total shareholder returns (TSR) in commercial banks, and investigate whether banks subscribing to Value-based Management (VBM) outperform the non-adopters in terms of TSR. We estimate a TSR model using data from 132 listed commercial European and North...

This paper investigates the relative and incremental information content of KPMG's recently developed metric for shareholder value creation: earnings less risk-free interest charge (ERIC). We assess if ERIC has a better ability to predict stock returns than earnings, cash flow from operations...

Purpose - The purpose of this paper is to conceptualize how past corporate social responsibility (CSR) affects the occurrence of organizational misconduct by the means of moral licensing. Design/methodology/approach - To this end, the authors conduct a conceptual review and develop a framework...

This paper examines workplace sexual harassment and looks into why workplace sexual harassment remains a pervasive, underappreciated problem in the United States and outlines the limitations of existing controls of sexual harassment at work, namely sexual harassment policies, awareness training,...

Purpose: The purpose of this study is to explore the link between external business model communication and financial performance for ten cross-national acquisitions by Danish companies. Methodology: We tie stakeholder and shareholder theory to Magretta's (2002) model, which capture a holistic...