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Business Research

Issue 1/2018

Content (6 Articles)

Open Access Review

What do we really know about corporate hedging? A meta-analytical study

Jerome Geyer-Klingeberg, Markus Hang, Andreas W. Rathgeber, Stefan Stöckl, Matthias Walter

Open Access Review

Taxation and agency conflicts between firm owners and managers: a review

Thomas Bauer, Thomas Kourouxous, Peter Krenn

Open Access Original Research

Tax certified individual auditors and effective tax rates

Lisa Frey

Open Access Original Research

Effects of a capital gains tax on asset pricing

Marko Volker Krause

Open Access Original Research

Discontinuous financing based on market values and the value of tax shields

Sven Arnold, Alexander Lahmann, Bernhard Schwetzler

Open Access Original Research

Drivers of seasonal return patterns in German stocks

Michael Weigerding, Michael Hanke