Jahrg. 31 ∙ Nr. 29 ∙ Januar 2024

Der Branchenreport Innovation für die Branche Verkehrsdienstleistungen stellt die Innovationsleistung der Branche im Jahr 2023 dar. Der Anteil der Unternehmen mit Innovationen…

Rising energy prices might lead to adjustments along the supply chain and make firms outsource energy-intensive processes. This could lead to carbon leakage. I provide empirical evidence whether energy…

Relative prices determine competitiveness of different locations. In this paper, we focus on the role of regulatory differences between Germany and other EU countries which affect the shadow price of carbon…

New business formation is a key driver of regional transformation and development. While we know that a region’s attractiveness for new businesses depends on its resources, infrastructure, and human capital, we…

This article shows that the usual result of full adoption of a superior technology induced by pure royalty licensing may not hold when firms have different production technologies. By modeling a Cournot…

In this paper, we analyze the effects of advancements in generative Artificial Intelligence (GenAI) on the news media market. We model a representative consumer who allocates their time between reading news and…

This study analyses the impact of a high-profile crime event on perceived public safety. At the 2015 New Year's Eve celebrations in Cologne (NYE), Germany, refugees allegedly committed over a thousand crimes,…

Tax incentives are a key component of governments’ investment policy mix as they directly impact companies’ tax burden. In this paper, we illustrate the EU’s tax attractiveness as investment location over time…

Big Data (BD) is becoming widely available and manageable. This raises the question of whether Big Data Analytics (BDA) in companies leads to better decision-making andhence performance. Based on a large,…

Current corporate disclosures regarding carbon emissions lack generally accepted accounting rules. The carbon accrual accounting system described here takes the rules of historical cost accounting for operating…