Schmalenbach Business Review



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Schmalenbach Business Review Table of Content (topics) Contents Accounting Arcy, Anne d' The Degree of Determination of National Accounting Systems - An Empirical Investigation Baetge, Jörg/Heitmann, Christian Creating a Fuzzy Rule-Based Indicator for the Review of Credit Standing Heinhold, Michael/Hüsing, Silke/Pasch, Helmut Consumption-Based Tax Systems and Investment Neutrality: Does the Corporation Income Tax Depreciation Method Impact Investment Capital Value? Leuz, Christian The Development of Voluntary Cash Flow Statements in Germany and the Influence of International Reporting Standards Pfeiffer, Thomas Good and Bad News for the Implementation of Shareholder Value Concepts in Decentralized Organisations - A Critical Study Comparing the DCF Method and the EVA Method Schmidt, Matthias On the Legitimacy of Accounting Standard Setting by Privately Organised Institutions in Germany and Europe Schneeweiß, Christoph/Eichin, Rüdiger Determining Depreciations as a Two-Stage Problem Schreiber, Ulrich/Spengel, Christoph/Lammersen, Lothar Measuring the Impact of Taxation on Investment and Financing Decisions http://www3.vhb.de/sbr/content/content.html Seite 1 von 9

Tuschke, Anja The Impact of Executive Compensation on the Post-Merger Integration of U.S. and German Firms Finance Bigus, Jochen Heterogeneous Beliefs, Moral Hazard, and Capital Structure Bühler, Wolfgang/Koziol, Christian Valuation of Convertible Bonds under Sequential Conversion. Burghof, Hans-Peter Credit and Information in Universal Banking Ewert, Ralf/Schenk, Gerald/Szczesny, Andrea Determinants of Bank Lending Performance Fabel, Oliver Severance Pay Rules and Structural Layoff Decisions Friedl, Gunther Sequential Investment and Time to Build Glaser, Markus/Weber, Martin Momentum and Turnover: Evidence from the German Stock Market Göx, Robert F. The Impact of Cost Based Pricing Rules on Capacity Planning under Uncertainty Hofmann, Christian Using Different Budgeting Procedures to Coordinate Principal-Agent Relationships Kempf, Alexander/Uhrig-Homburg, Marliese Liquidity and its Impact on Bond Prices http://www3.vhb.de/sbr/content/content.html Seite 2 von 9

Kuhner, Christoph Financial Rating Agencies: Are They Credible? (sbr January 2001) Maug, Ernst The Relative Performance Puzzle Peterson, Sandra/Stapleton, Richard C. The Pricing of Options on Credit-Sensitive Bonds Pirchegger, Barbara Costs and Benefits from Repricing of Employee Stock Options Pull, Kerstin Ultimatum Games and Wages: Evidence of an 'Implicit Bargain'? Richter, Frank Simplified Discounting Rules in Binomial Models Richter, Frank Simplified Discounting Rules, Variable Growth, and Leverage Richter, Frank/Herrmann, Volker Pricing With Performance-Controlled Multiples Sapusek, Annemarie Benchmark-Sensitivity of IPO Long-Run Performance: An Empirical Study for Germany Schäfer, Dorothea Outside Collateral, Preserving the Value of Inside Collateral and Sorting Theissen, Erik/Freihube, Thorsten An Index Is an Index Is an Index? Uhrig-Homburg, Marliese Valuation of Defaultable Claims - a Survey http://www3.vhb.de/sbr/content/content.html Seite 3 von 9

Welch, Ivo/Wessels, David The Cross-Sectional Determinants of Corporate Capital Expenditures: A Multinational Comparison Wulff, Christian The Market Reaction to Stock Splits - Evidence from Germany Marketing Albers, Sönke/Marks, Ulf Experiments in Competitive Product Positioning: Actual Behavior versus Nash Solutions Baumgartner, Bernhard Measuring Changes in Brand Choice Behaviour Gierl, Heribert/Bambauer, Silke Information Networks as a Safeguard from Opportunism in Industrial Supplier-Buyer- Relations Günther, Thomas/Kriegbaum, Catharina Brand Valuation and Control: An Empirical Study Herrmann, Andreas/Hahn, Carsten/Johnson, Michael D./Huber, Frank Capturing Customer Heterogeneity using a Finite Mixture PLS Approach Hruschka, Harald An Artificial Neural Net Attraction Model (ANNAM) to Analyze Market Share Effects of Marketing Instruments (sbr January 2001) Leeflang, Peter/van Heerde, Harald J./Wittink, Dick R. How Promotions Work: Evolutionary Model Building Organization, Neo-Institutionalism & Miscellaneous Albrecht, Thomas Citation-Preferences in German Business Science http://www3.vhb.de/sbr/content/content.html Seite 4 von 9

Bresser, Rudi K. F./Millonig, Klemens Institutional Capital: Competitive Advantage in Light of the New Institutionalism in Organization Theory Bühner, Rolf Governance Costs, Determinants, and Size of Corporate Headquarters Dietl, Helmut/Waller, Peter Competing with Mr. Postman: Business Strategies, Industry Structure, and Competitive Prices in Liberalized Letter Markets Feldmann, Valerie Competitive Strategy for Media Companies in the Mobile Internet Fink, Dietmar A Life Cycle Approach to Management Fashion: An Investigation of Management Concepts in the Context of Competitive Strategy Franck, Egon/Schönfelder, Bruno On the Role of Competition in Higher Education - Uses and Abuses of the Economic Metaphor Grund, Christian Do Firms Pay for Perceived Risks at Work? Güth, Werner/Königstein, Manfred/Kovács, Judit/Zala-Mezo Fairness within Firms: The Case of One Principal and Multiple Agents Harhoff, Dietmar R&D Spillovers, Technological Proximity, and Productivity Growth - Evidence from German Panel Data Henkel, Joachim The Risk-Return Fallacy Kräkel, Matthias Withholding of Knowledge in Organizations http://www3.vhb.de/sbr/content/content.html Seite 5 von 9

Leker, Jens Reorientation in a Competitive Environment: A Typology of Strategic Change (sbr January 2001) Moxter, Adolf Karl Hax: His Work and Life as We See it Today Oesterle, Michael-Jörg/Fisch, Jan Hendrik Exploring the Globalization of German MNCs with the Complex Spread and Diversity Measure Schäffer, Utz/Willauer, Bianca Strategic Planning as a Learning Process Schwalbach, Joachim Strategic Change, Multi-Task Managers and Executive Compensation Skiera, Bernd/Olderog, Torsten The Benefits of Bundling Strategies Wolf, Joachim/Egelhoff, William G. Strategy and Structure: Towards an Extension of Theory and an Integration of the Research on National and International Firms Book Reviews Boos, Leo/Jacquemart, Charlotte March, James G./Heath, Chip A Primer on Decision Making: How Decisions Happen Busse von Colbe, Walther Walton, Peter/Haller, Axel/Raffournier, Bernard International Accounting Faßnacht, Martin Henning-Thurau, Thorsten/Hansen, Ursula Relationship Marketing: Gaining Competitive Advantage Through Customer Satisfaction and Customer Retention (sbr January 2001) Friedl, Gunther Copeland, Tom/Antikarov, Vladimir http://www3.vhb.de/sbr/content/content.html Seite 6 von 9

Real Options. A Practitioner s Guide Gabor, Günther Kaplan, R.S./Norton, D.P. The Strategy-Focused Organization How Balanced Scorecard Companies Thrive in the Business Environment Gruber, Marc McGrath, Rita Gunther/McMillan, Ian The Entrepreneurial Mindset: Strategies for Continuously Creating Oppotunity in anage of Uncertainty Hanssmann, Friedrich Schneeweiß, Christoph Hierarchies in Distributed Decision Making Haring, Nikolai Christensen, John A./Demski, Joel S. Accounting Theory. An Information Content Perspective Henkel, Joachim Hanson, Ward Principles of Internet Marketing Ivens, Björn Sven Hunt, Shelby D. General Theory of Competition: Resources, Competences, Productivity, Economic Growth, Sage Publications, Thousand Oaks Marten, Kai-Uwe Ebbers, Gabi A Comparative Analysis of Regulatory Strategies in Accounting and their Impact on Corporate Compliance Schmidt, Reinhard H. Baron, James N./Kreps, David M. Strategic Human Ressources: Frameworks for General Managers Wagenhofer, Alfred Lev, Baruch Intangibles: Management, Measurement, and Reporting http://www3.vhb.de/sbr/content/content.html Seite 7 von 9

Wenz, Martin Amann, Robert German Tax Guide Wenz, Martin Endres, Dieter/Möller, Marius Unternehmensbesteuerung in Deutschland/Corporate Taxation in Germany http://www3.vhb.de/sbr/content/content.html Seite 8 von 9

sbr- Special Issues sbr-special issue #1 Gebhardt, Günter/Franke, Günter/Krahnen, Jan Pieter (Eds.): German Financial Markets and Institutions: Selected Studies, Dusseldorf, Frankfurt 2002. http://www3.vhb.de/sbr/content/content.html Seite 9 von 9