Eine Forscherin mit kurzen braunen Haaren arbeitet im Experience Lab an ihrem Laptop.

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AI & Data Analytics
Research in a Minute
Video
Detecting and Explaining Deviations in Regulated Processes
Organizations rely on complex processes to deliver their services efficiently while meeting regulatory requirements and stakeholder expectations. These ...
Ein Mann steht vor einer Wand, auf der ein Globus abgebildet ist. Die Wand ist blau. Der Mann kratzt sich hinter den Ohren.
Research
Regulation & Public Policy
Geopolitical Shocks and How Firms Adapt
Geopolitical conflicts are a recurring feature of the global economy, and their economic consequences tend to unfold through the same channels every time: ...
Research in a Minute
Sustainable Business
Video
When Does Digitalization Drive Sustainability?
Digital technologies are often seen as a driver of sustainability, yet their actual environmental impact remains uncertain. Do they really improve companies' ...
Research
Social Justice
From Childhood to Capital Markets? Why Women Invest Less
Historically, the stock market was almost exclusively a male domain for decades. Photographs of the New York Stock Exchange trading floor from 1939 show an ...
In the Media
Social Justice
Business Assets in Inheritance Tax: What Are the Arguments for Exemptions—and Against Them?
In the current debate about reforming inheritance and gift taxes in Germany, one of the central questions is: Should business assets transferred through ...
Die Seitenansicht eines Roboterkopfes, hinter dem Daten und Code zu sehen sind. Der Vordergrund ist dunkelblau, der Hintergrund ist weiß.
AI & Data Analytics
Research
AI as a Team Member: Smarter Decisions or Greater Complexity?
Just a few years ago, artificial intelligence (AI) was primarily viewed as a tool for specialists and executives. Today, generative AI based on large language ...
Ein Stromnetz und Strommasten, die KI-Rechenzentren mit Energie versorgen.
AI & Data Analytics
In the Media
The Real Bottleneck to Building Smarter AI
When discussing the future of artificial intelligence (AI), much of the attention centers on computing power. A more urgent bottleneck is arising, mainly ...
Das Logo der TRR 266 auf einem Ordner.
Research
Sustainable Business
Sustainability Reporting Between Ambition and Implementation
Sustainability has become a central pillar of European economic policy. With the Corporate Sustainability Reporting Directive (CSRD), the European Union has ...
Person touching a virtual AI interface with interconnected data nodes and a digital brain icon, symbolizing artificial intelligence in healthcare and life sciences research.
AI & Data Analytics
In the Media
Asian AI Research and Global Health
Artificial intelligence (AI) is rapidly changing healthcare. From analyzing patient data for better diagnoses to optimizing clinical trials, AI is accelerating ...
Black-and-white image of a corporate meeting in a modern glass office building, with executives seated around a conference table, symbolizing corporate decision-making and governance.
Research
Social Justice
Profit at Any Cost? The Moral Limits of Corporate Action
Do we judge companies solely on their financial success? In classical economics, the dogma has long been that investors and the public primarily focus on one ...
Ein umweltfreundliches Elektroauto beim Aufladen.
Research
Sustainable Business
Second Life or Recycling? The Real Value of Used EV Batteries
As electric vehicles (EVs) become mainstream, a less visible but increasingly urgent question arises: what happens to their batteries when they reach the end of ...
Ein einminütiges Video, in dem die Doktorandin Katharina Schmidt die Frage beantwortet, ob Transferpreis-Dokumentationsvorschriften Gewinnverlagerungen verhindern können.
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 ...
Ein Kohlekraftwerk mit großen Schornsteinen und Emissionen.
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 ...
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 ...
Prof. Aprea has shoulder-length dark hair and wears a dark blazer and a purple blouse.
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 ...
Drei Personen stehen in einem weißen Flur und lächeln.
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, ...
Eine Wiese mit Blumen und Bäumen und dem Schloss im Hintergrund.
In the Media
Sustainable Business
New Data Driven Model Helps California Manage Water Scarcity
California is facing increasing pressure on its water supply as droughts and extreme climate events become more frequent. Managing reservoirs under these ...
Prof. Weber has short gray hair and glasses. He is wearing a jacket and a white shirt.
Financial Literacy & Retirement Planning
In the Media
Stock Picking is a Losing Strategy
Why is it so difficult to beat the stock market with targeted stock picking? Research shows that even professionals rarely outperform the market in the long ...
Prof. Bischof has short hair and wears a dark jacket, a light-colored shirt and a turquoise tie.
In the Media
How Can Leaders Successfully Navigate Trump’s Second Presidency?
President Trump’s renewed presidency has reintroduced pronounced uncertainty into the global business environment. Policy decisions such as higher tariffs and ...
Prof. Niessen-Ruenzi has long, brown hair and wears a black jacket and a white blouse.
In the Media
Social Justice
Female Bosses Work Particularly in One Sector of the Financial World
Gender diversity remains a persistent challenge in the financial sector. While progress has been made in recent years, women continue to be underrepresented, ...
Schlossfassade und Zweige mit hellgrünen Blättern
In the Media
Why the Spectre of Inflation Has Not Been Vanquished
Inflation was a defining economic issue in 2024 and continues to affect consumers in 2025. Price increases have not hit all products equally: low cost options ...
Prof. Stahl has short hair and wears a suit and tie.
In the Media
“Happy Hour In reverse”: Where Dynamic Pricing May Creep Further
Pricing models that adjust costs based on real time demand are becoming increasingly visible in everyday life. Known as surge or dynamic pricing, this approach ...
Prof. Aprea has shoulder-length dark hair and wears a dark blazer and a purple blouse.
Financial Literacy & Retirement Planning
In the Media
Why Financial Education Is So Difficult – And Why We Need It
Why is financial education so difficult to grasp, and why does it matter more than ever? As economic systems become increasingly complex, many people struggle ...
Prof. Aprea has shoulder-length dark hair and wears a dark blazer and a purple blouse.
Financial Literacy & Retirement Planning
In the Media
Why Children's Financial Education Should Start Early
Financial literacy is an essential life skill, and experts agree that the earlier children are introduced to the concepts of money management, the better ...
Prof. Niessen-Ruenzi has long, brown hair and wears a black jacket and a white blouse.
Research
Social Justice
Gender Stereotyping in Financial Ads: Men Overwhelmingly Feature as the Central Figure
Financial advertising has long relied on gendered stereotypes, shaping how men and women are portrayed in roles of authority, expertise, and responsibility. ...
Prof. Stahl has short hair and wears a suit and tie.
In the Media
“AfD Stirs Hostility Towards Small and Medium-Sized Enterprises”
The relationship between business and politics is becoming increasingly fraught. In election campaigns, companies and brands are more frequently drawn into ...
Prof. Aprea has shoulder-length dark hair and wears a dark blazer and a purple blouse.
In the Media
Social Justice
“Women Leading The Finance Industry”
Financial independence and sound financial decision making play an important role not only in personal prosperity but also in shaping broader life choices. ...
Prof. Spengel has short grey hair and glasses. He is wearing a dark jacket with a blue shirt and a red patterned tie.
In the Media
Regulation & Public Policy
Cum-Cum-Investigations Against The Sparkasse
The cum cum deals are considered one of the largest tax scandals in Germany, with estimated losses to the state amounting to billions of euros. Ongoing ...
Prof. Schön has his hair up and is wearing a dark blazer and a patterned blouse.Portrait
In the Media
How Do I Explain Price Increases to My Customers Without Scaring Them Away?
Lufthansa and Deutsche Bahn are raising their prices, which is increasingly affecting consumers. For companies, communicating these price increases remains a ...
Prof. Niessen-Ruenzi has long, brown hair and wears a black jacket and a white blouse.
In the Media
Social Justice
Why Women Invest Less in Capital Markets Than Men And How We Can Change That
The Gender Investment Gap refers to the fact that women invest less in the capital market than men. This is the case in most Western countries and is linked to ...
Porträtaufnahmen Biemann und Koch-Bayram
Research
Social Justice
People Are More Charitable If Their Employer Is Environmentally-Conscious
As humans, we are influenced by those around us throughout our lives. Parents and other relatives can shape the people we become as we grow up. Our friendships ...
A seedling with soil is held by a hand, Mannheim Castle can be seen in the background
In the Media
Sustainable Business
Magic with ESG key figures
New sustainability reporting requirements aim to increase transparency and accountability, but questions remain about their effectiveness. While standardized ...
Prof. Bischof has short hair and wears a dark jacket, a light-colored shirt and a turquoise tie.
In the Media
Are There Now Supply Bottlenecks After the Houthi Attacks?
Geopolitical tensions in the Middle East are affecting global supply chains and raising concerns about potential bottlenecks in the flow of goods. The recent ...
Prof. Niessen-Ruenzi has long, brown hair and wears a black jacket and a white blouse.
In the Media
Social Justice
The Gender Pay Gap: How Much Do Men and Women Really Earn Differently?
The gender pay gap remains a persistent issue in the labor market. Despite ongoing discussions and policy efforts, women continue to earn significantly less ...
Prof. Helmig has short grey hair and wears a dark jacket, a light blue shirt and a red tie.
In the Media
Social Justice
Smart Giving: Making Informed Donation Decisions
Donations play an important role in supporting social causes, yet many people are unsure how to identify trustworthy organizations and ensure that their ...
Person mit kurzen Haaren und Anzug steht mit verschränkten Armen in einem Loft
Research
CEO Overconfidence in Turnarounds: Risk or Strategic Advantage?
CEO overconfidence is not always a bad thing for companies but depends on the situation, reveals new research from Marc Kowalzick and Jan-Philipp Ahrens at ...
Gunther Glenk hat kurze Haare und trägt einen dunkelblauen Anzug und eine Krawatte
Research
Sustainable Business
Hydrogen is Capable of Accelerating the Global Energy Transition.
Sustainable hydrogen Power-to-Gas (PtG) technologies are forecast to become more affordable and energy-efficient in the next decade, reveal experts at ...
Prof. Niessen-Ruenzi has long, brown hair and wears a black jacket and a white blouse.
In the Media
Social Justice
“Pink Finance”? Why Women Still Face Financial Inequality
Financial insecurity remains a significant issue for women, who, on average, participate less in financial markets and face greater challenges in building long ...
Prof. Aprea has shoulder-length dark hair and wears a dark blazer and a purple blouse.
In the Media
Children and Money: Why Parents Matter Most
Teaching children how to handle money is widely recognized as an essential life skill. Financial knowledge acquired at an early age can shape future decision ...
Group of people sitting around a table, someone explains illustrations on a whiteboard
Research
The Interaction of Team Incentives and Individual Incentives in Sales
How can managers employ both team and individual incentives to foster a supportive and high-performing salesforce?
Prof. Reichelstein has short hair and wears a suit and tie.
In the Media
Sustainable Business
E-Accountability Offers Advantages For Companies
A new approach to carbon accounting proposes a shift in how companies measure and manage emissions across complex supply chains. Instead of relying on broad ...
Prof. Brauer hat kurze Haare und eine Brille. Er trägt ein dunkles Jacket, ein hellblaues Hemd und eine dunkelblaue Krawatte.
In the Media
A Confident Tone For Higher Chances of Success
Activist hedge fund campaigns play a significant role in influencing corporate strategy and performance. Understanding what drives their success is therefore of ...
Schloss und Ehrenhof, grüner Kasten mit Foto von Dr. Marc Kowalzick und Text
Research
Hubristic CEOs Avoid Change in Firms’ Overarching Trajectories
What happens when excessive self-confidence reaches the top of an organization? While bold leadership is often associated with change and innovation, it may ...
Prof. Glenk has short hair and wears a suit and tie.
In the Media
Sustainable Business
The Cost-Effective Deployment of Electric Coaches
The transition to fully electric coaches raises important questions about their practical and economic viability. As part of an industry-led initiative, ...
In the Media
Regulation & Public Policy
International Tax Law Needs To Be Simplified
The OECD calculates the minimum tax revenue nicely. The global minimum tax leads to high administrative costs. In the end, Germany could hardly get anything out ...
Prof. Stahl has short hair and wears a suit and tie.
Research
How Consumer Behavior Is Influenced By Personal Politics
In today’s polarized political climate, even everyday shopping choices are becoming expressions of identity. This blog explores how growing political divisions ...
ifm Logo: ifm Mannheim Institut für Mittelstandsforschung
In the Media
Family Businesses Lead Job Creation in Germany
Family businesses have long been considered a central pillar of the German economy, particularly when it comes to employment. Over the past decade, their role ...
Prof. Spengel hat kurze Haare und trägt eine Brille sowie einen blauen Anzug und eine rosa Krawatte
In the Media
Regulation & Public Policy
The Judiciary Is Investigating The Cum-Ex Scandal
More and more financial institutions are becoming the target of raids in connection with cum ex deals, and the first prison sentences for bankers have already ...
Hands, ballpoint pen and form
AI & Data Analytics
In the Media
Monetizing Corporate Data: An Overview of Existing Approaches and Challenges
The monetization of corporate data is becoming increasingly important in the context of digital transformation. Companies face the challenge of unlocking the ...
Mannheimer Schloss, gründer Kasten auf der linken seite mit Foto von Prof. Karin Hoisl und Schriftzug
Research
Social Justice
Daughters Inherit Inventorship From Their Parents – Unless They Have A Younger Brother
Eye colour, hair colour, surnames, money; we can inherit all of these things from our parents, whether genetically or otherwise. But did you know, you can ...
Research
Social Justice
The Gender Gap in Academia
The gender gap in academia remains a central issue with long-term implications for both scientific progress and society as a whole. Despite numerous discussions ...
Herr Bischof hat kurze braune Haare und trägt ein weißes Hemd mit dunkelblauem Anzug und blauer Krawatte
In the Media
Regulation & Public Policy
The Dangers of Distorted Financial Statements
German companies have a long-standing tendency to underreport their actual earnings. In December 2021, more than 15% of firms indicated that they deliberately ...
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Research
Social Justice
The Importance of Female Role Models Who Go Against Gender Stereotypes
Female role models who challenge traditional gender norms can play a powerful role in shaping women’s career paths. This blog explores how greater visibility of ...
Prof. Reichelstein has short hair and wears a suit and tie.
In the Media
Leading Through Uncertainty: Five Principles for Effective Leadership in Turbulent Times
Effective leadership in times of uncertainty requires more than just strategic decision-making: It demands clarity, adaptability, and strong principles. This ...