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Editors:       

Wolfgang Ballwieser
Professor of Accounting and Auditing
University of Munich
Ludwigstr. 28/RG
80539 München
Homepage: www.rwp.bwl.lmu.de

Clemens Börsig
Chairman of the Supervisory Board, Deutsche Bank AG
Taunusanlage 12
60262 Frankfurt

Günter Franke
Professor of International Finance
University of Konstanz
78457 Konstanz
Homepage: www.uni-konstanz.de

Karen Gedenk
Professor of Marketing and Marketing Research
University of Hamburg
Welckerstr. 8
20354 Hamburg
E-Mail: karen.gedenk@wiso.uni-hamburg.de

Andreas Herrmann
Professor of Marketing
University of St. Gallen
Rosenbergstr. 51
CH-9000 St. Gallen
Homepage: www.fci.unisg.ch

Peter Leeflang
Professor Marketing & Marketing Research
Landleven 5
Zemikecomplex
P.O.Box 800
NL-9700 AV Groningen

Ernst Maug
Professor of Corporate Finance
University of Mannheim
Kaiserring 10-16
68131 Mannheim
Homepage: maug.bwl.uni-mannheim.de

Martin Natter
Professor of Retailing
University of Frankfurt
Mertonstr. 17-25
60054 Frankfurt
Homepage: www.handel.uni-frankfurt.de

Kjell Nyborg
Professor of Finance
Swiss Banking Institute
University of Zurich
Plattenstr. 14
8032 Zurich
Switzerland

Stephen H. Penman
Professor of Accounting
Columbia Business School
Faculty of Accounting, Business Law & Taxation
3022 Broadway
New York, NY 10027
USA

Arnold Picot
Professor of Organization, Information and Communication
University of Munich
Ludwigstr. 28
80539 München
Homepage: www.iuk.bwl.lmu.de

Ulrich Schreiber
Professor of Taxation
University of Mannheim
Schloß, Ostflügel
68131 Mannheim
Homepage: schreiber.bwl.uni-mannheim.de

Erik Theissen
Professor of Finance
University of Mannheim
68131 Mannheim
Homepage: finanzierung.bwl.uni-mannheim.de

Alfred Wagenhofer
Professor of Management Accounting and Control
University of Graz
Universitätsstr. 15 / F3
A-8010 Graz
Homepage: www.uni-graz.at/iuc


Senior Editors

Walther Busse von Colbe
Professor [em.] of Accounting and Finance
University of Bochum

Dieter Schneider
Professor [em.] of Taxation and Accounting
University of Bochum

Klaus v. Wysocki
Professor [em.] of Accounting and Auditing
University of Munich


Managing Editor

Wolfgang Ballwieser
Professor of Accounting and Auditing
University of Munich
Ludwigstr. 28/RG
80539 München