Editorial Blog

Ein Mann hält ein Tablet in der Hand. Im Vordergrund sieht man eine Grafik mit weißen Linien, die Dokumente darstellen, die hin und her geteilt werden.
Regulation & Public Policy
Research in a Minute
Video
Can Transfer Pricing Documentation Curb Profit Shifting?
Multinational firms use various methods to transfer profits from high-tax countries to low-tax countries. One of the most well-known tactics is transfer ...
Industriegebiet mit dampfenden Türmen vor bewölktem Himmel
In the Media
Sustainable Business
How Banks Can Be Drivers of Climate Action
Can financial regulation contribute to more sustainable economic behavior? Recent research shows that tools such as climate stress tests may not only improve ...
General News
Christmas Address of the Dean Joachim Lutz
The year 2025 is drawing to a close. In his Christmas address, Dean Joachim Lutz talks about challenges and achievements and wishes students, professors, staff, ...
Prof. Stahl has short hair and wears a suit and tie.
Research
The Power of Network Effects During the Holiday Season
The holiday season is no longer just about cozy gift exchanges; it's now a critical time for retailers too. With consumers overwhelmed by special deals, gift ...
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Financial Literacy & Retirement Planning
In the Media
Why Financial Literacy Matters
Many people take unnecessary financial risks or miss valuable opportunities simply because they lack the knowledge for making informed decisions.
In the Media
Social Justice
When Times Get Tough: More Women Appointed to Leadership Positions
When organizations face turbulent times, leadership choices often change in telling ways. Periods of crisis, financial strain, or public scrutiny appear to open ...
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Research
Growing Similarity: How Occupations Shape Employee Personalities
Finding the “right” job is often portrayed as a matter of skills, experience, and opportunities. But staying in an occupation over the long term may depend just ...
Prof. Weber has short hair and glasses. He is wearing a dark jacket and a white shirt.
Financial Literacy & Retirement Planning
In the Media
Dividends Don’t Make You Richer
Dividends are often seen as the holy grail of investing: buy a stock, hold it, and enjoy regular payouts. Stability, reliability, passive income – the dream of ...
Prof. Spengel has short grey hair and is wearing a suit and tie. The castle can be seen in the background.
In the Media
Regulation & Public Policy
We Need a New Tax Mix
The global minimum tax was supposed to ensure greater tax justice – but it has effectively failed. Major economic powers such as the USA, China and India are ...
Prof. Niessen-Ruenzi has long, brown hair and wears a black jacket and a white blouse.
Financial Literacy & Retirement Planning
Research
Feminine Investment Strategies Perform Better
Professional investors manage a large portion of the world’s wealth. Their investment decisions decide not just how much their clients’ funds grow year on year, ...