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Konzern 3,368 Corporate group 2,708 Deutschland 1,101 Germany 912 Multinationales Unternehmen 378 Theorie 356 Theory 356 Corporate Governance 334 Corporate governance 327 Transnational corporation 320 Rechnungslegung 230 Conglomerate 225 Konglomerat 225 Eigentümerstruktur 217 Ownership structure 217 Unternehmenserfolg 200 Firm performance 199 Konzernabschluss 179 USA 175 Indien 147 India 146 United States 144 Consolidated financial statements 143 Controlling 139 EU countries 139 EU-Staaten 139 Steuerrecht 132 Welt 132 World 132 Corporate taxation 128 Unternehmensbesteuerung 128 Strategisches Management 127 Schwellenländer 122 Emerging economies 120 Management control 120 Business groups 117 Corporate finance 112 Unternehmensfinanzierung 112 Strategic management 108 Familienunternehmen 107
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Online availability
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Undetermined 398 Free 314
Type of publication
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Book / Working Paper 1,884 Article 1,471 Journal 19
Type of publication (narrower categories)
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Article in journal 953 Aufsatz in Zeitschrift 953 Hochschulschrift 679 Thesis 517 Aufsatz im Buch 507 Book section 507 Graue Literatur 317 Non-commercial literature 317 Bibliografie enthalten 195 Bibliography included 195 Arbeitspapier 192 Working Paper 192 Dissertation u.a. Prüfungsschriften 168 Collection of articles of several authors 99 Sammelwerk 99 Case study 63 Fallstudie 63 Konferenzschrift 62 Lehrbuch 60 Textbook 52 Aufsatzsammlung 40 Conference proceedings 37 Handbook 21 Handbuch 21 Company information 11 Firmeninformation 11 Aufgabensammlung 10 Conference paper 10 Konferenzbeitrag 10 Business report 9 Geschäftsbericht 9 Ratgeber 9 Amtsdruckschrift 8 Government document 8 Interview 8 Festschrift 7 Mehrbändiges Werk 7 Multi-volume publication 7 Advisory report 6 Guidebook 6
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Language
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German 1,932 English 1,308 Undetermined 62 French 34 Italian 16 Spanish 13 Russian 12 Swedish 7 Dutch 4 Portuguese 3 Danish 2 Finnish 1 Norwegian 1 Ukrainian 1
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Author
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Morck, Randall 34 Küting, Karlheinz 29 Colpan, Asli M. 18 Gräfer, Horst 17 Scheld, Guido A. 17 Yāfe, Yišay 15 Theisen, Manuel René 14 Weber, Claus-Peter 13 Carney, Michael 12 Hamilton, Gary G. 11 Kosenko, Konstantin 11 Lee, Keun 11 Born, Karl 10 Hadding, Walther 10 Hommelhoff, Peter 10 Khanna, Tarun 10 Spengel, Christoph 10 Feenstra, Robert C. 9 Gaur, Ajai S. 9 Herzig, Norbert 9 Littkemann, Jörn 9 Pattnaik, Chinmay 9 Pellens, Bernhard 9 Urzúa I., Francisco 9 Wysocki, Klaus von 9 Busse von Colbe, Walther 8 Dewaelheyns, Nico 8 Iacobucci, Donato 8 Jones, Geoffrey 8 Kajüter, Peter 8 Larrain, Borja 8 Ringlstetter, Max J. 8 Scheffler, Eberhard 8 Stein, Jeremy C. 8 Wohlgemuth, Michael 8 Altomonte, Carlo 7 Bertrand, Marianne 7 Cestone, Giacinta 7 Faccio, Mara 7 Fumagalli, Chiara 7
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Institution
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National Bureau of Economic Research 17 Nomos Verlagsgesellschaft 12 Springer Fachmedien Wiesbaden 12 Verlag Dr. Kovač 10 Hans-Böckler-Stiftung 5 Westfälische Wilhelms-Universität Münster 5 Europäische Kommission 4 Peter Lang GmbH 4 Schmalenbach-Gesellschaft - Deutsche Gesellschaft für Betriebswirtschaft / Arbeitskreis Externe Unternehmensrechnung 4 Springer-Verlag GmbH 4 Universität Hamburg / Institut für Ausländisches und Internationales Finanz- und Steuerwesen 4 Deutschland / Bundeswehr / Universität Hamburg 3 Erich-Schmidt-Verlag <Berlin> 3 Friedrich-Schiller-Universität Jena 3 Helmut-Schmidt-Universität 3 Mohr Siebeck GmbH & Co. KG 3 Bâloise Holding 2 Carl Heymanns Verlag 2 Christian-Albrechts-Universität zu Kiel / Institut für Wirtschafts- und Steuerrecht 2 De Gruyter Oldenbourg 2 Deutscher Betriebswirtschafter-Tag <42, 1988, Berlin, West> 2 Deutscher Industrie- und Handelstag 2 Duncker & Humblot 2 Fachtagung Das Rechnungswesen im Konzern <6, 2001, Frankfurt, Main> 2 Goethe-Universität Frankfurt am Main 2 Institut für Internationale Politik und Wirtschaft 2 Internationale Vereinigung für Steuerrecht 2 Konzernrechtstage <1997, Köln> 2 Max-Planck-Institut für Ausländisches und Internationales Privatrecht 2 OECD 2 RAG-Aktiengesellschaft <Essen> 2 Ruhr-Universität Bochum 2 Schmalenbach-Gesellschaft - Deutsche Gesellschaft für Betriebswirtschaft 2 Shaker Verlag 2 Springer International Publishing 2 Verlag C.H. Beck 2 Verlag Franz Vahlen 2 ANU College of Asia and the Pacific 1 Actelios SpA <Mailand> 1 Anglo American 1
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Published in...
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Europäische Hochschulschriften / 5 54 The Oxford handbook of business groups 47 Der Betrieb 28 Journal of business research : JBR 28 Gabler Edition Wissenschaft 27 Steuer, Wirtschaft und Recht : SWR 25 Wirtschaftsrecht und Wirtschaftspolitik 21 Europäische Hochschulschriften / 2 20 Konzernsteuerrecht : national - international 20 NBER working paper series 18 Asia Pacific journal of management : APJM ; a publication of the Faculty of Business Administration, National University of Singapore 17 Betriebs-Berater : BB 17 Die Aktiengesellschaft : AG : Zeitschrift für deutsches, europäisches und internationales Aktien-, Unternehmens- und Kapitalrecht 16 Handbuch Konzernsteuerrecht : [Konzerstrukturierung und Konzernaufbau, Optimierung der laufenden Konzernbesteuerung, Umstrukturierungen im Konzern] 16 International cash pooling : cross-border cash management systems and intra-group financing 16 Zeitschrift für das gesamte Handelsrecht und Wirtschaftsrecht : ZHR 16 Untersuchungen über das Spar-, Giro- und Kreditwesen / B 15 Zeitschrift für Unternehmens- und Gesellschaftsrecht : ZGR 15 Business history 14 Financial Performance Management im Konzern 14 Journal of business ethics : JOBE 14 Working paper / National Bureau of Economic Research, Inc. 13 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 12 Hefte zur internationalen Besteuerung 11 Journal of world business : JWB 11 Unternehmen und Steuern 11 Asian business & management 10 Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution 10 Business groups in East Asia : financial crisis, restructuring, and new growth 10 Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung 10 Discussion paper / Centre for Economic Policy Research 10 NBER Working Paper 10 The journal of corporate finance : contracting, governance and organization 10 WPg : Kompetenz schafft Vertrauen 10 Controlling-Instrumente für die Konzernsteuerung : [Gestaltung von Aufbau- und Ablauforganisation, betriebswirtschaftliche und rechtliche Aspekte, Kennzahlen für die Konzernsteuerung, Prozessoptimierung und IT-Unterstützung] 9 Die Herausforderer : 25 neue Weltkonzerne, mit denen wir rechnen müssen 9 Emerging markets finance & trade : a journal of the Society for the Study of Emerging Markets 9 Gabler-Edition Wissenschaft 9 Haftungsrisiken für die Konzernmutter in Mittel- und Osteuropa 9 Pacific-Basin finance journal 9
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ECONIS (ZBW) 3,023 USB Cologne (EcoSocSci) 347 RePEc 3 BASE 1
Showing 1 - 50 of 3,374
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Capital structure and taxation of companies operating within national and multinational corporate groups : evidence from the Visegrad Group of countries
Kluzek, Marta; Schmidt-Jessa, Katarzyna - In: Journal of business economics and management 23 (2022) 2, pp. 451-481
The aim of this study is to review the level of debt and the impact of taxation on the capital structure of companies operating within national and multinational corporate groups in the countries of the Visegrad Group. In the research, financial data was used from 2012-2018 regarding entities...
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Transforming Korean business? : foreign acquisition, governance and management after the 1997 Asian crisis
Fitzgerald, Robert; Kang, Ji Woong - In: Asia Pacific business review 28 (2022) 1, pp. 111-129
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Gruppenweite Vergütungsstruktur und Governance : Herausforderung für den Vorstand des Mutterunternehmens in der Versicherungsgruppe unter vergleichender Berücksichtigung des Bankau...
Böffel, Lukas - In: Zeitschrift für die gesamte Versicherungswissenschaft 111 (2022) 1, pp. 55-88
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The Contagion Effect of Overconfidence in Business Group
Gao, Peng; VOCHOZKA, Marek; Niu, Siqian - 2022
Overconfidence is a common psychological phenomenon of individuals. Business groups are important participants in China. This paper combines these two important topics together, by studying the overconfidence contagion effects in business group. Based on the 2007-2019 Shanghai and Shenzhen...
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Corporate Sustainability Due Diligence in Groups of Companies
Sørensen, Karsten Engsig - 2022
The new proposal for a Corporate Sustainability Due Diligence Directive will require that certain parent companies must conduct due diligence in their subsidiaries. To comply a parent company needs to determine which subsidiaries are covered by these duties, how to conduct this due diligence and...
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Toward Corporate Group Accountability
Harper Ho, Virginia E.; Berger-Walliser, Gerlinde; … - 2022
This chapter contributes to the Handbook of Corporate Liability, Martin Petrin & Christian Witting, eds. (Edward Elgar: 2022). It discusses the challenges of imposing liability on corporate groups that are composed of separate legal entities under common control or coordination but which...
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Performance feedback and organizational search behaviors of emerging market business group affiliates
Kim, Ji-Hee; Lee, Yun-Cheol - In: Journal of international trade & commerce 18 (2022) 4, pp. 55-72
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Above board? : interlocking directorates and corporate contagion in 1980s Australia
Wright, Claire E. F. - In: Australian economic history review : an Asia-Pacific … 62 (2022) 3, pp. 290-312
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The Decision to Go Public and Business Group Affiliation : Evidence from India
C, Suja; Lukose, Jijo - 2022
Using a comprehensive sample of Indian stock market listings from 2000 to 2014, we examine the effect of Business Group (BG) affiliation on the decision to go public. Supporting the internal capital markets hypothesis, we find that BG firms are less likely to go for IPOs. Compared to stand-alone...
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Does a Decentralized Decision Structure Affect Executive Compensation? Evidence from Chinese Business Groups
Zhang, Zhe; Zhang, Linlang; Chan, Kam C. - 2022
Using a unique sample of Chinese business group firms required by the government to disclose double financial statements for the parent and its subsidiaries, we examine the impact of a decentralized decision structure on executive compensation and further tests its mechanism. Our findings show...
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Value-destroying Mergers : Evidence from Korean Business Groups
Bae, Kee-Hong; Kim, KyungHyun - 2022
In this study, we find evidence of tunneling in mergers among affiliated firms that belong to Korean business groups. Using a recent sample of Korean mergers during the 2000–2020 period, we find that control-motivated mergers to enhance the controlling family’s control over the business...
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The EU supervisory and resolution framework for banks : an inquiry into the complexity and instability of bank groups
Biljanovska, Biljana - 2022
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Family business groups and earnings manipulation : an emerging economy perspective
Khan, Sattar; Kamal, Yasir - In: Cogent economics & finance 10 (2022) 1, pp. 1-26
This paper examines the influence of family business groups' affiliated and non-affiliated firms on earnings manipulation on a sample of Pakistani listed firms for the period of 2014 to 2019. The sample of this paper consists of 323 listed firms from the Pakistan Stock Exchange. Data were...
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Do companies compare employees' salaries? : evidence from stated-owned enterprise group
Lu, Chuang; Niu, Yuhao - In: China journal of accounting research : CJAR 15 (2022) 3, pp. 1-22
The mechanism by which enterprises set salaries is vitally important to employees and is especially relevant to the reform of state-owned enterprises (SOEs). This paper investigates the effect of comparing employee compensation based on a sample of A-share SOE groups from 2008 to 2018. We find...
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Business group opportunism : the difference in real earnings management between parent firms and nonparent firms
Alawag, Glenny - In: Asian journal of accounting research 6 (2021) 2, pp. 246-261
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Information and communication technology adoption strategies of emerging multinationals from India
Mondal, Arindam; Chakrabarti, Amit Baran - In: Journal of global information management 29 (2021) 5, pp. 161-175
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How does the position in business group hierarchies affect workers' wages?
Egger, Hartmut; Jahn, Elke J.; Kornitzky, Stefan - 2021
We merge firm-level data on ownership linkages with administrative data on German workers to analyze how the position in a business group hierarchy affects workers' wages. To acknowledge that ownership linkages are not onedirectional, we propose an index of hierarchical distance to the ultimate...
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Investors' perception of business group membership during an economic crisis : evidence from the COVID-19 pandemic
Ducret, Romain - 2021 - This version: September 7, 2021
This paper examines how investors perceive business group membership in Korea during the COVID-19 pandemic. Stock price performance analysis reveals evidence of a time-varying and heterogeneous value of affiliation: investors discount business group affiliation during a market collapse, but are...
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The internal labor markets of business groups
Huneeus, Cristobal; Huneeus, Federico; Larrain, Borja; … - 2021
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The emergence of mafia-like business systems in China
Rithmire, Meg; Chen, Hao - 2021
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Concomitant of inside-shareholding, group affiliation and firm value: evidence from Pakistan
Waseemullah; Tahir, Safdar Husain; Kaleem, Muhammad Shafiq - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 22 (2021) 1, pp. 133-145
The present study inspects the comparative effects of inside shareholding on firm value for group-affiliated firms and non-group-affiliated firms in Pakistan. The research uses the excess-value as a performance measure by employing a chop-shop approach in treatment effects regression model...
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Who will pay amount A?
Devereux, Michael P.; Simmler, Martin - 2021
Based on the agreed Pillar 1 threshold of profitability of 10% (and given that financial and extractive companies are excluded), then only 78 of the world’s 500 largest companies will be affected. If the proportion of profit above this threshold liable to Amount A is set to 20% (from the...
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Only one way to raise capital? : Colombian business groups and the dawn of internal markets
Rodriguez-Satizabal, Beatriz - In: Business history 63 (2021) 8, pp. 1371-1392
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How does bank credit affect the shape of business groups' internal capital markets?
Giovannetti, Andrea - In: Quantitative finance 21 (2021) 10, pp. 1621-1645
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Business groups as knowledge-based hierarchies of firms
Altomonte, Carlo; Ottaviano, Gianmarco I. P.; Rungi, Armando - 2021
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Emerging market multinational family business groups and the use of family managers in foreign subsidiaries
Chung, Hsi-Mei; Dahms, Sven; Kao, Pao T. - In: Management international review : MIR ; journal of … 61 (2021) 1, pp. 57-89
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Assessing the impact of corporate entrepreneurship in the financial performance of subsidiaries of Colombian business groups : under environmental dynamism moderation
Rodríguez-Peña, Antonio - In: Journal of innovation and entrepreneurship : JIE 10 (2021), pp. 1-27
Corporate entrepreneurship creates opportunities in employment, technological advances, value creation, and cultural transformation for entrepreneurial ecosystems, entrepreneurs, governments, economies, and society around the globe. The purpose of this study is to assess the impact of corporate...
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Does auditing multiple clients affiliated with the same business group reduce audit quality? : evidence from an emerging market
Ocak, Murat; Kablan, Ali; Dursun, Günay Deniz - In: Borsa Istanbul Review 21 (2021) 1, pp. 1-22
The aim of the study is to examine the association between audit quality and individual auditors providing independent audit service to the firms affiliated with the same business group. We used Turkish Listed firms traded in Borsa İstanbul between 2010 and 2016. These auditors have been...
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Tax incentives to appear small : evidence from Thai firms and corporate groups
Banternghansa, Chanont; Athiphat Muthitacharoen; … - 2021
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At boiling point : temperature shocks in global business groups
Themann, Michael - 2021
This paper investigates the impact of temperature on operating revenue as a measure of economic output for more than a quarter of a million business group firms operating in 32 countries. For this purpose, we construct a novel global dataset that combines information on firm financials,...
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How does the position in business group hierarchies affect workers' wages?
Egger, Hartmut; Jahn, Elke J.; Kornitzky, Stefan - 2021
We merge firm-level data on ownership linkages with administrative data on German workers to analyze how the position in a business group hierarchy affects workers' wages. To acknowledge that ownership linkages are not onedirectional, we propose an index of hierarchical distance to the ultimate...
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Market Structure and International Trade : Business Groups in East Asia
Feenstra, Robert C.; Yang, Tzu han; Hamilton, Gary G. - 2021
In this paper we study the effect of market structure on the trade performance of South Korea, Taiwan, and Japan. We center our analysis on Korea and Taiwan, countries which have very different market structures: Korea has many large, vertically-integrated business groups known as chaebol,...
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Reorganization of Corporate Groups in Brazil : Substantive Consolidation and the Limited Liability Tale
Neder Cerezetti, Sheila - 2021
The article analyses the use of substantive consolidation in view of the meaning of limited liability in Brazil and explores the proposition that such a solution to corporate distress should only exceptionally be imposed on creditors. In light of Brazilian corporate law, a court should only...
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Corporate Groups : Corporate Law, Private Contracting and Equal Ownership
Sáez Lacave, Maria Isabel; Gutiérrez Urtiaga, María - 2021
In this paper we provide a simple and general framework that explains the nature of groups, their corporate governance problems and their ownership structures as the result of the double nature of the controlling shareholder in the group as both shareholder and stakeholder of the subsidiary. We...
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Simplifying Business Group Structures : Value and Governance Implications for Korean Chaebols
Chattopadhyay, Akash; Shin, Sa-Pyung Sean; Wang, … - 2021
We examine Korean business groups' transitions from circular-shareholding to (relatively simple) pyramidal-shareholding structures during 2011-2018. The transition did not impact chaebol families' degrees of control or incentive conflicts in firms belonging to circular-shareholdings ("loops"),...
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The Value of Official Business Group Affiliation : Evidence from a Change in Korean Chaebol Designation Policy
Lee, Sangwon - 2021
The Korean government doubled the total assets threshold for its large business group (chaebol) designation policy in 2016. Exploiting this policy change, I examine the value implications of a firm’s chaebol affiliation. My results suggest that firms affiliated with business groups that had...
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Business Groups and Trade in East Asia : Part 1, Networked Equilibria
Feenstra, Robert C.; Huang, Deng-Shing; Hamilton, Gary G. - 2021
We propose an economic model of business groups that allows for the cooperative behavior of groups of firms, where the number and size of each group is determined endogenously. In this framework, more than one configuration of groups can arise in equilibrium: several different types of business...
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Investors’ Perception of Business Group Membership during An Economic Crisis : Evidence from the COVID-19 Pandemic
Ducret, Romain - 2021
This paper examines how investors perceive business group membership in Korea during the COVID-19 pandemic. Evidence of a time-varying and heterogeneous value of affiliation emerges from stock price performance analysis. I find that investors discount business group affiliation during a market...
Persistent link: https://ebtypo.dmz1.zbw/10013217723
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The Rise of Multiunit Firms in U.S. Manufacturing
Kim, Sukkoo - 2021
The modern multiunit enterprise has been touted by historians and economic historians as a major and important phase of organizational change and a significant source of growth. However, no systematic record of the prevalence and patterns of multiunit activity has yet been established. This...
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Business Groups and Trade in East Asia : Part 2, Product Variety
Feenstra, Robert C.; Yang, Maria; Hamilton, Gary G. - 2021
We analyze the impact of market structure on the trade performance of South Korea, Taiwan and Japan. Korea has many large, vertically-integrated business groups known as chaebol, whereas business groups in Taiwan are smaller and more specialized in the production of intermediate inputs. We test...
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The Logic of Business Groups : A Moral Hazard Perspective
Johnsen, Gudrun; Zheng, Yu - 2021
This paper offers a new perspective on why business groups are formed. Specifically, we ask if the expectation of a government bailout lowers group-affiliated firms’ cost of capital. Using a quasi-natural experiment, we show that group-affiliated firms paid lower interest when a government...
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Group Taxation, Asymmetric Taxation and Cross-Border Investment Incentives in Austria
Niemann, Rainer; Treisch, Corinna - 2021
In 2005, Austria modified its group taxation regime and now provides an option for crossborder loss-offset. We analyse the combined impact of Austria's new group taxation and loss-offset limitations on cross-border investment decisions of domestic corporations. Monte Carlo simulations in an...
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Does the position in business group hierarchies affect workers' wages?
Egger, Hartmut; Jahn, Elke J.; Kornitzky, Stefan - 2021
We merge firm-level data on ownership linkages with administrative data on German workers to analyze how the position in a business group hierarchy affects workers' wages. To acknowledge that ownership linkages are not onedirectional, we propose an index to measure hierarchical distance to the...
Persistent link: https://ebtypo.dmz1.zbw/10013335919
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International Asset Pricing with Strategic Business Groups
Massa, Massimo; O'Donovan, James; Zhang, Hong - 2021
Firms in global markets often belong to business groups. We argue that this feature can have a profound influence on international asset pricing. In bad times, business groups may strategically reallocate risk across affiliated firms to protect core “central firms.” This strategic behavior...
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Investment in Hard Times : Unintended Effects of Mandatory Dividend Policy in State-Owned Business Group
Kong, Dongmin; Liu, Lihua - 2021
This study examines capital allocation efficiency in the business group when parent firms experience adverse shocks of financial conditions. We exploit a quasi-experiment in China, the mandatory dividend of a state-owned business group in 2007, to conduct difference-in-differences estimation,...
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Profit-Tax Relationship, Business Group Affiliation, and External Monitoring in China
Lin, Kenny; Shi, Shanshan; Tang, Feng - 2021
This study examines whether business group affiliation weakens the sensitivity of income tax expense to pretax income, while external monitoring mechanisms mitigate the effect of group affiliation. We find that this sensitivity is weaker for Chinese listed firms affiliated with a top 500...
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Dividend from subsidiaries and the agency cost of business groups
Wang, Liangliang; Zhang, Haiyang; Zhang, Lu; Guo, Xiru - In: China journal of accounting studies 9 (2021) 3, pp. 311-332
The subsidiary’s profit distribution results in the cash transfer from the subsidiary to the parent company. We investigate the effect of this cash transfer on the business group’s agency cost. Using the sample of A-share listed companies in China from 2006 to 2017, we find that the profits...
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Mandatory Dividend Policy and Perk Consumption : Evidence from State-Owned Business Group in China
Kong, Dongmin; Liu, Lihua - 2021
This study examines perk consumption in the business group when the unlisted parent firms experience an adverse shock of financial conditions. We exploit a quasi-experiment in China, the mandatory dividend of a state-owned business group in 2007, to conduct difference-in-differences estimation,...
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Business Groups : Are They More Efficient than Conglomerates and Stand-Alone Units?
Altieri, Michela - 2020
This paper argues that groups reduce bankruptcy costs with respect not only to stand-alone units (thanks to coinsurance) but to conglomerates as well (thanks to corporate limited liability). This allows groups to save on contagion costs, thereby generating more value than conglomerates despite a...
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Business Groups and Employment
Faccio, Mara - 2020
Using a newly assembled 50 country firm-level database spanning 19 years, we document a “bright side” for employees of business group affiliated firms: less pronounced fluctuations in employment than unaffiliated firms in response to macroeconomic shocks. The results are robust to a variety...
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