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Volume 55 (2026), Issue 4

WiSt - Wirtschaftswissenschaftliches Studium
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WiSt - Wirtschaftswissenschaftliches Studium
Publisher:
 2026

Summary

Up-to-date knowlegde of the main topics and proven methods in business and economics research is the key factor for success in both academia and business. Month by month, WiSt delivers this knowledge by presenting and discussing latest trends and current topics on the basis of models from the business and economics sciences. Language: German. For more information for authors and subscribers, see http://rsw.beck.de/cms/main?site=WiSt.


Bibliographic data

ISSN-Print
0340-1650
ISSN-Online
0340-1650
Publisher
Vahlen, München
Language
German
Product Type
Volume

Articles

Cover of Volume: WiSt - Wirtschaftswissenschaftliches Studium Volume 55 (2026), Issue 4
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Vahlen, München 2026

Cover of Volume: WiSt - Wirtschaftswissenschaftliches Studium Volume 55 (2026), Issue 4
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Vahlen, München 2026
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Vahlen, München 2026

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Page 4 - 10
The latest amendments to the Basic Law mark a profound change in German fiscal policy. They expand the scope for public spending, thereby addressing the considerable investment needs in infrastructure, climate protection and transformation. At the...
Vahlen, München 2026
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Cover of Volume: WiSt - Wirtschaftswissenschaftliches Studium Volume 55 (2026), Issue 4
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Page 11 - 17
In research and practice of innovation management, there is a growing interest in integrating artificial intelligence (AI). With its ability to recognize patterns, generate forecasts, and mimic human logic, it has the potential to fundamentally...
Vahlen, München 2026
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Cover of Volume: WiSt - Wirtschaftswissenschaftliches Studium Volume 55 (2026), Issue 4
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Page 18 - 24
Risks can occur in different forms and on different scales. In order to assess and control these risks, companies and public organisations require appropriate risk management. Risk controlling is an important component of risk management. As a risk...
Vahlen, München 2026
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Cover of Volume: WiSt - Wirtschaftswissenschaftliches Studium Volume 55 (2026), Issue 4
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Page 25 - 31
The Maastricht Treaty created the European Central Bank (ECB) as a „European Bundesbank”. Like the German central bank, it was to be independent, strive for price stability as its primary target and refrain from any form of monetising government...
Vahlen, München 2026
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Cover of Volume: WiSt - Wirtschaftswissenschaftliches Studium Volume 55 (2026), Issue 4
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Vahlen, München 2026

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Page 34 - 38
The Omnibus-Policy stopped the implementation of the mandatory sustainability reporting in the European Union, which was scheduled to begin in 2025. It will start two years later and will include less companies. This is an answer to the apprehension...
Vahlen, München 2026
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Page 39 - 41
Mark Casson’s approach belongs to the neoinstitutionalist theory because of the inclusion of information asymmetries and transaction costs. According to his understanding, the entrepreneur uses the knowledge advantage, which is subjectively...
Vahlen, München 2026
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Page 42 - 45
The article describes potential development paths for Private Equity in North America and Europe. Based on economic growth, access to equity and interest rate levels, three potential scenarios are identified: Remain on lower activity levels...
Vahlen, München 2026
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AI has become a key technology that benefits companies of all sizes: it automates routine tasks, analyzes large volumes of data, and supports decisionmaking – capabilities far beyond human capacity. Those who master AI, especially targeted prompt...
Vahlen, München 2026
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Page 54 - 62
Selecting a suitable financial architecture has a significant impact on the success of the company. A high equity share improves the rating, ensures low (fixed) interest expenses and at the same time makes it more difficult to achieve a high return...
Vahlen, München 2026
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