Many companies in Germany must provide information beyond financial figures in their annual reports. For some years now, legislators have increasingly required information on non-financial aspects, such as the shares of women in leadership positions. Using a quantitative text analysis of annual...

Criticism of the compensation practice of bonus payments was a key element of the public debate concerning the causes and consequences of the global financial crisis (GFC). Along with the criticism of bonuses in the financial and banking sector, the validity of the performance principle as a...

The mainstream theoretical and empirical research presented in the study is a comparative analysis of comprehensive income reporting by groups listed in the Polish and German capital markets. The theoretical part of the article is dedicated to a scientific discussion on the determinants of the...

Viele nordamerikanische multinationale Unternehmen versuchen, standardisierte Verhaltenskodices in ihren europäischen Tochtergesellschaften zu implementieren, um Verhaltenweisen zu kontrollieren und um eine homogene Unternehmenskultur zu entwickeln. Durch die starke nordamerikanische...

Employer behavior (“Arbeitgeberverhalten”) plays an essential role when it comes to understanding Human Resource Management (HRM). However, rather few studies actually seem to take the concrete behavior of organizations as employers into account. Instead, German textbooks and journals are...

Das Managen der Work-Life Balance (WLB) ist für immer mehr Arbeitnehmerinnen und Arbeitnehmer als auch Personalabteilungen ein Thema geworden, da ein Ungleichgewicht zwischen Arbeit und “Nicht-Arbeit” nicht nur Leistung sowie die allgemeine Jobzufriedenheit reduzieren, sondern letztendlich...