GBP-Monitor: Unternehmenstrends im März 2022

Year: 2022

Type: Report

Open Science:

Self-contained

Jeden Monat berichten wir über die aktuellen Daten und Ergebnisse des GBP. Nach dem russischen Angriff auf die Ukraine am 24.02. beleuchten wir im März die ersten Folgen des Krieges für deutsche Unternehmen. Der Krieg beeinträchtigt die betriebswirtschaftlichen Erwartungen erheblich: Die Gewinne sinken unter das Niveau im Lockdown und die erwarteten Ausfälle von Unternehmen steigen in fast allen Branchen stark an. Nur ein Fünftel aller Unternehmen erwartet gar keine Belastung. Trotz dieser Kosten unterstützen über 60 % der Unternehmen die Sanktionen gegenüber Russland.

Publication Information

TRR 266 researchers

Jannis Bischof University of Mannheim

Jannis Bischof is Professor of Accounting at University of Mannheim. His research addresses the role of disclosure and transparency in the financial sector and other settings, the regulation of financial institutions, and managerial discretion in reporting decisions. His research is published in journals such as Journal of Accounting Research, Journal of Business, Finance & Accounting, or Schmalenbach Business Review. He is Research Associate at the Leibniz Institute für Financial Research (SAFE) and is member of the EFRAG’s Financial Instruments Working Group. He is member of the Editorial Board of several international journals (Accounting and Business Research, Business Research, European Accounting Review, Journal of Business Economics).

Philipp Dörrenberg University of Mannheim

Davud Rostam-Afschar University of Mannheim

Dirk Simons University of Mannheim

Dirk Simons holds the chair of Business Administration and Accounting and is Vice President for Strategic Planning, Infrastructure and International Affairs at University of Mannheim. He is also visiting Professor at Carnegie-Mellon-University in Pittsburgh, USA. He is Associate Editor of the OR Spectrum (ORS) and member of the editorial review board for Business Research (BuR). In addition, he is member of the working group “financial accounting” of the Schmalenbach-Gesellschaft.

Johannes Voget University of Mannheim

Johannes Voget holds the Chair of Taxation & Finance at the University of Mannheim. His research interests cover international taxation, corporate finance and public finance. Prior to joining the University of Mannheim, Johannes Voget held a position as Research Fellow at the Oxford University Centre for Business Taxation, with which he is still affiliated as a Research Associate.

DOI

DOI Link

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GBP-Monitor

To cite this report

Bischof, J., Dörrenberg, P., Rostam-Afschar, D., Simons, D., & Voget, J. (2022). Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. GBP-Monitor: Unternehmenstrends im März 2022. TRR 266 Accounting for Transparency. https://doi.org/10.52569/ESOS1377

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