Vol. 21 No. 2 (2020)

Articles

• Testing for the economic and environmental impacts of EU Emissions Trading System: A panel GMM approach

  Piotr Gretszel, Henryk Gurgul, Lukasz Lach, Stefan Schleicher

  99

  • Gretszel et al.

• Low Interest Rates – A Real Threat to German Banks or First-Class Whining?!

  Jessica Hastenteufel, Lena Fuchs

  127

  • Hastenteufel & Fuchs

• Functional business valuation – The theoretical foundation of argumentation value and its underlying function

  Manfred Jürgen Matschke, Gerrit Brösel, Patrick Thielmann

  157

  • Matschke et al.