New audit rules had little effect on companies, study finds

When new financial auditing regulations went into effect in 2019, there were concerns the rules would affect publicly traded companies and, by extension, investors. A new study finds there was an effect—but it was a small ...

Study finds executive pay is influenced by gender stereotypes

Women at the top executive level of large European corporations earn an average of 1.2 million euros less per year than their male colleagues. Top executive pay also depends on whether an executive function is perceived as ...

Valuating companies based on climate risk response

Investor and government attention to climate-related issues is rising. However, how to assess, mitigate, and hedge climate risk remain a major challenge to industry and researchers.

Is innovation in business measurable?

Despite the growing interest in Business Model Innovation (BMI), there is a lack of robust empirical evidence regarding its long-term effects. This gap is now being filled by the research efforts of authors Prof. Dr. Lutz ...

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