1. Refereed Journal // 2023

    Preferred field of study and academic performance

    This paper investigates the impact of studying the first-choice university subject on dropout and switching field of study for a cohort of students in Germany. Using detailed survey data, and employing an instru…

  2. Refereed Journal // 2023

    Moving Forward with Tax Sustainability Reporting in the EU – A Quantitative Descriptive Analysis

    This article examines the status quo of tax disclosure in the context of sustainability reporting and proposes recommendations for the creation of uniform EU Sustainability Reporting Standards. The analysis is…

  3. Refereed Journal // 2023

    How does late-career entrepreneurship relate to innovation?

    In this paper, we present an explorative study that develops our understanding of the relationship between late-career entrepreneurship and innovation-driven business activity. Based on observations of 2903 solo…

  4. Refereed Journal // 2023

    Welcome on Board? Appointment Dynamics of Women as Directors

    Increasing the participation of women in top-level corporate boards is high on the agenda of policy-makers. Yet, we know little about director appointment dynamics and the drivers and impediments of women…

  5. Refereed Journal // 2023

    Refugees Welcome? Understanding the Regional Heterogeneity of Anti-Refugee Hate Crime

    In this article, we examine anti-refugee hate crime in the wake of the large influx of refugees to Germany in 2014 and 2015. By exploiting institutional features of the assignment of refugees to German regions,…

  6. Refereed Journal // 2023

    Artificial intelligence and firm-level productivity

    Artificial Intelligence (AI) is often regarded as the next general-purpose technology with a rapid, penetrating, and far-reaching use over a broad number of industrial sectors. The main feature of new…