Kostenstruktur und Unternehmensflexibilität in der COVID-19-Krise

Year: 2022

Type: Professional Journal

Journal: Controlling & Management Review

Open Science:

Gold

Abstract

Nur einem Teil der Unternehmen gelingt es während der Corona-Pandemie, die Kosten bei einbrechender Beschäftigung zu senken. Dieser Beitrag zeigt anhand von Daten des German Business Panels, dass dies vor allem mit Kostenstrukturen vor der Krise zusammenhängt – eine sowohl für das strategische Kostenmanagement von Unternehmen als auch für die effektive Ausgestaltung von Staatshilfen beachtenswerte Erkenntnis.

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).

Christopher Karlsson University of Mannheim
Universität Mannheim

Davud Rostam-Afschar University of Mannheim

Prof. Dr. Davud Rostam-Afschar is academic director of the German Business Panel at the University of Mannheim. Previously, he was visiting researcher at UC Berkeley and Harvard University. He worked at the University of Hohenheim, the Freie Universität of Berlin, and as a consultant to the European Commission and the OECD. His research focuses on taxation and accounting, public economics, labor economics, and industrial economics.

Thomas Simon University of Mannheim

Dirk Simons University of Mannheim

Dirk Simons holds the chair of Business Administration and Accounting at University of Mannheim. His research interests are accounting and disclosure theory, audit theory, and transfer pricing. He has been visiting at Simon-Fraser-University, Vancouver (CAN), Free University of Bolzano (ITA), Carnegie-Mellon-University, Pittsburgh (USA) and University of Alberta at Edmonton (CAN). Further he is board member of the Schmalenbach-Gesellschaft and member of the working groups “transfer pricing” and „cash flow reporting” of the Schmalenbach-Gesellschaft.

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To cite this article

Bischof, J., Karlsson, C., Rostam-Afschar, D., Simon, T., & Simons, D. (2022).  Kostenstruktur und Unternehmensflexibilität in der COVID-19-Krise. Controlling & Management Review, 66(7), 54-59. https://doi.org/10.1007/s12176-022-0497-7

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