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Journal of Business Economics

Zeitschrift für Betriebswirtschaft

Journal of Business Economics OnlineFirst articles

17-02-2020 | Original Paper

Teamwork revisited: social preferences and knowledge acquisition in the field

Combining a lab-in-the-field experiment with field data, we study the effect of social preferences on performance in a modified teamwork setting, where the production of a public good serves as basis for incentivized individual performance, but is …

30-11-2019 | Original Paper Open Access

Drivers of and barriers to partner switch in interfirm alliances: a conceptual model

Historically, research on alliance termination assumes that alliance partners only withdraw from alliances in the event of alliance failure (failure-driven alliance termination). However, recent research on the dissolution of alliances shows that …

26-11-2019 | Original Paper

How accurately does the CCCTB apportionment formula allocate profits? An evaluation of the European Commission proposal

The European Commission has been setting the course for an EU-wide reform of the traditional corporate tax system of separate accounting (SA) to a unitary taxation with formula apportionment (FA). The underlying claim of this formula is that it …

22-11-2019 | Original Paper

Explaining the intention to use social trading platforms: an empirical investigation

The enormous rise of financial technology companies has greatly challenged traditional financial institutions. One emerging innovation is “social trading” (ST), which combines the advantages of social networks and delegated trading. ST platforms …

20-11-2019 | Original Paper

Expensing performance-vested executive stock options: is there underreporting under IFRS 2?

This study generates new empirical evidence on the issue of underreporting of executive stock options. It is the first under the mandatory expense setting of International Financial Reporting Standard (IFRS) 2 and to include performance-vested …

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About this journal

From January 2013, the Zeitschrift für Betriebswirtschaft (ZfB) is published in English under the title Journal of Business Economics (JBE).

The Journal of Business Economics (JBE) aims at encouraging theoretical and applied research in the field of business economics and business administration, promoting the exchange of ideas between science and practice. In addition to original theoretical and empirical work, excellent state of the art contributions will also be considered.

The Journal of Business Economics was founded by renowned professors of business economics in 1924 in Germany under the name Zeitschrift für Betriebswirtschaft (ZfB) and has since established itself as one of the leading academic journals for business and management. The double-blind refereed journal is edited by 11 Department Editors, and its Editorial Board members are from Europe, Japan, and the USA.

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