Controlling

The behaviour of employees has the capacity to mitigate or exacerbate corporate crises. Internal corporate communication offers the opportunity to influence employee behaviour in the context of crisis management. This study utilised expert...

This article examines the growing importance of sustainability reporting in M&A transactions and its impact on company valuation. It emphasizes the need for a holistic approach that integrates financial and sustainability-oriented assessments....

Social norms and individual values are key drivers of ethical behavior. Norms such as honesty can serve as informal control mechanisms in companies and, e.g., promote honest budget reporting and contribute effectively to fraud prevention. Management...