This teaching note provides an overview and a technical introduction to the mechanics of financial statement and ratio analysis, and offers an outlook into related areas. The BASF SE financial data 2011 are analyzed to illustrate the techniques of financial performance analysis and discusses...

This study analyses the current practice in sustainability reporting among the German TecDAX companies for 2009 and 2010. A scoring system has been developed with 23 indicators based on the guidelines of the Global Reporting Initiative to evaluate scope and quality of the sustainability reports....

The present paper conceptualizes the domain of psychological influence in negotiations and thereby proposes seven negotiations tactics which utilize the findings of cognitive bias research. After reviewing existing literature on cognitive biases in negotiations, the paper argues that their...

This paper analyses the scope and the quality of the sustainability reporting of the DAX30 companies with the help of comparable Key Performance Indicators (KPIs) and a presentation of the general characteristics of the published reports with focus on the topics sustainability and sustainable...

Most mainstream neoclassical economists completely failed to anticipate the crisis which broke in 2007 and 2008. There is however a long tradition of economic analysis which emphasises how growth in a capitalist economy leads to an accumulation of tensions and results in periodic crises. This...

This paper analyzes two instruments - asset-based reserve requirements put forward by Thomas Palley and asset-based capital requirements proposed by Charles Goodhart and Avinash Persaud - regarding their merits in reducing excessive asset price inflation. A theoretical framework of asset pricing...

This study on Germany examines the long-run changes between the financial and the non-financial sectors of the economy, and in particular the effects of these changes on the macroeconomic developments that have led or contributed to the financial crisis starting in 2007 and the Great Recession...

[Vorwort] Am 2. Juli 2014 wurde Martin Kronauer, Professor für Strukturwandel und Wohlfahrtsstaat in internationaler Perspektive an der HWR und Mitglied des IPE, mit einem Symposium zum Thema "Soziale Rechte gegen Exklusion" aus dem aktiven Hochschuldienst verabschiedet. Die Begriffe "Soziale...

To handle the sovereign debt crisis in general and macroeconomic imbalances in particular the leading EU institutions (the Troika) adopted two broad approaches: The short-term approach is based on enhancing the Stability and Growth Pact and to imposing fiscal austerity on crisis countries. The...

China's central government has rightfully recognized that successful urbanization will be decisive for the nation's future development. However, most city regions in China are not yet enjoying the net benefits that agglomerations in metropolitan regions can initiate. In this regard, following...