With its concept of linking theoretical claim with practical relevance in high-quality contributions Die Unternehmung counts as one of the leading German journals in the field of Business Administration. It covers all core subjects of business administration (e.g. marketing, accounting/controlling, organisation and corporate governance) as well as includes more recent fields such as technology and innovation management, logistics, and supply chain management. Die Unternehmung disseminates new academic insights, spotlights interesting problems from practice, presents academically profound solutions for practice, and generally encourages an exchange between science and practice. Website: www.unternehmung.nomos.de
Machine learning models are increasingly used to identify accounting manipulations based on disclosed information. Still, most approaches focus on accuracy, which at the same time leads to a high number of false-positive predictions that practically...
This study examines the value relevance of a firm’s artificial intelligence (AI) implementation and its awareness of the related risks. We proxy a firm’s AI implementation by AI-related disclosures and risk factors in 10-K filings to the U.S....
In an age of increasing access to and power of artificial intelligence (AI), ethical concerns, such as fairness, transparency, and human well-being have come to the attention of regulators, standard setting bodies, and organizations alike. In order...
The influence of trust on the adherence to investment recommendations in the context of robo-advisors is under-researched. This relationship needs to be better understood because robo-advice lacks a critical element of trust: human interaction....
This study investigates the question whether high performers are less likely to quit a family firm in the post-merger phase than if they were in non-family firms. We use Mobley’s (1977) Model of Employee Turnover as a cognitive framework and job...