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External publications

All publications that IfM scientists have published externally are compiled here.

231 Results

External publication | 2024 Sustainability of the Mittelstand - The CSRD as opportunity or challenge?

The EU Commission's Corporate Sustainability Reporting Directive (CSRD) provides for an expansion and standardization of the content of sustainability reporting as well as an expansion of the group of companies subject to reporting requirements.

External publication | 2024 Family business successions between desire and reality

Family business successions are commonly considered as one of the most critical events of any family business. Yet, despite extensive research, current evidence on the actual extent to which family business owners accomplish, adapt, or even abandon their initial succession plans is astonishingly still lacking.

External publication | 2024 Family business succession planning: Do outcomes depend on the predominant gender on the management board?

Research on family business succession stresses that the business’s economic situation strongly influences its degree of attractiveness to potential successors.

External publication | 2024 Do we need a legal form "Gesellschaft mit gebundenem Vermögen"?

There is currently a controversial debate in Germany about the proposal to introduce the GmbH form "Gesellschaft mit gebundenem Vermögen". In this article, the authors examine the positive effects that the initiators attribute to the planned legal form from an economic perspective.

External publication | 2024 Access to digital finance: Equity crowdfunding across countries and platforms

Financing entrepreneurship spurs innovation and economic growth. Digital financial platforms that crowdfund equity for entrepreneurs have emerged globally, yet they remain poorly understood.

External publication | 2023 A multi-voiced account of family entrepreneuring research: expanding the agenda of family entrepreneurship

This conceptual, multi-voiced paper aims to collectively explore and theorize family entrepreneuring, which is a research stream dedicated to investigating the emergence and becoming of entrepreneurial phenomena in business families and family firms.

External publication | 2023 Analysing the bureaucratic burden in Germany – How can a noticeable reduc-tion in bureaucracy be achieved?

This study analyses the current bureaucratic burden on companies from a holistic, process-oriented (model) perspective – the so-called regulatory cycle. On the basis of a quantitative enterprise survey, an international comparison and a literature analysis, a phase-oriented, holistic action plan for a noticeable reduction of the bureaucratic burden is developed.

External publication | 2023 Analysis of the income situation of founders based on the German taxpayer panel

The report is dedicated to the development of the earnings of start-up cohorts. Even if many of the surviving start-ups achieve increasing profits in the following periods, a large number of founders do not manage to generate income of more than € 5,400 a year even in the 5th year after the start-up.

External publication | 2023 Number and structure of start-ups based on the Taxpayer Panel

The Federal Government is planning to introduce an obligation to provide for old age for the self-employed who have not yet been covered by any old-age insurance system if they have been self-employed for 2 years and their income from self-employment is above the marginal income for dependent employment.

External publication | 2023 Health Economy in the Digital Transformation

The healthcare industry comprises a complex system of stakeholders with different interests and needs. For the successful digital transformation of the healthcare industry, it is therefore essential to establish appropriate governance structures that take this complexity into account.

External publication | 2023 Does innovation shape the employment growth distribution? Evidence from East European firms

Employment growth is one of the most crucial indicators for economic policy. As the literature shows that only few fast-growing firms create the most new jobs, we apply recentered influence function regression to examine whether and how innovation activities shape the employment growth distribution.

External publication | 2023 The stagnating productivity of SMEs endangers Germany's prosperity

Small and medium-sized companies are increasingly lagging behind large companies in terms of their labor productivity - the "backbone" of the German economy is in danger of falling behind.

External publication | 2023 The interplay of context and entrepreneurship: the new frontier for contextualisation research

The aim of this Special Issue ties in with increasing calls in the entrepreneurship literature for going beyond agent centric views towards accounts that theorise the interconnections between agency and structure.

External publication | 2023 A highly innovative SME sector needs reliable framework conditions

What general conditions are currently needed to strengthen innovation and investment in the Mittelstand?

External publication | 2023 Gesellschaft mit gebundenen Vermögen – a legal form that can actually facilitate business successions in the future?

This paper analyses the suitability of the new legal form of the "Gesellschaft mit gebundenem Vermögen" planned in the coalition agreement for the context of business successions.

External publication | 2023 The attractiveness of polytechnics in Delhi and Mumbai: a study on the perception from the perspective of students and parents

This article analyses the attractiveness of Polytechnics (PTs) in India, which are part of the country’s Vocational Education and Training (VET) system, from the perspectives of individuals. PTs as institutions of Higher VET are an essential part of the Indian VET system.

External publication | 2023 In danger of being left behind?

Has the Mittelstand lost its charisma? Based on a corpus of newspaper articles, the autors use a multi-dimensional approach combining content, framing, and metaphor analysis to expose how media report about the digital transformation in the German Mittelstand.

External publication | 2023 Resilience of the construction sector: First insights on the impact of the COVID-19 pandemic on the construction industry

Despite the COVID-19 pandemic, the German construction industry developed positively in 2020 and 2021 and was thus able to bolster the economy as a whole during this crisis.

External publication | 2023 How do working conditions, network relationships, and institutional support offers effect entrepreneurial intentions of German university scientists?

In this paper, we study whether and how (i) working conditions, (ii) network relationships, and (iii) institutional support offers simultaneously relate to entrepreneurial intentions among German university scientists.

External publication | 2023 Incentives, Values, and the Creation of Opportunities for Action and Interaction

Economic action requires well-functioning institutions, both formal and informal ones. In their chapter, the authors use the example of entrepreneurship in different contexts to explore the interplay between institutions, values, and the agency of entrepreneurs towards institutions.