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Principles & topics
Our core principles Accounting research that matters The CFRA uses rigorous methods to address research questions of practical relevance to financial reporting and auditing. It produces new insights…
Right on the money
How to help the right firms when (all) firms struggle With whole economies shutting down, policymakers around the world deliberate how to keep “healthy” businesses that temporarily struggle alive…
MIM Rankings
Since the start of the ESMT Master’s in Management in 2014, the program has grown in size and stature. According to the rankings of the most important news and business magazines in Germany and…
Agility is (l)earned
Joseph Schumpeter coined this catchphrase to characterize market-based economies more than 100 years ago, but the acceleration of today’s product cycles and social practices, in particular in the…
A study shows how to find new ideas inside and outside the company
Companies know this. That’s why many seek to tap the potential of “open innovation” by encouraging their employees to scout for new ideas among external partners, such as universities, research…
The economic and the social: anatomy of a contract change in India
In a variety of interactions, the economic and the social rub shoulders, often in uneasy co-existence. Think of blood donation, for example. People probably do it out of a genuine sense of social…
What is the future of free trade?
The clear and unanimous commitment on the part of the last G20 summit in Hangzhou to create an open world economy — i.e., the rejection of protectionism and the promotion of trade and investment on a…
The economics of the money-back guarantee
“Returning the product to Amazon ASAP!” complained one disgruntled Amazon customer as they gave a one-star review for a digital camera on the company’s site. This is despite the same product having…
