Schmalenbach Business Review (SBR) publishes original and innovative research that is of wide interest to business research and practice. Its scope includes all major areas, such as accounting and taxes, finance, marketing, organizations, management, and digital business, but is also open to further subjects that promote a better understanding business practice. SBR welcomes articles that use rigorous theoretical and empirical research methodologies to establish their results. All papers are subject to double-blind peer review.     SBR started in 2000 as the international edition of the oldest and most respected German-language business journal Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (ZfbF). In keeping with tradition, it champions the stance that taking a broader perspective and monitoring advances in all business areas are necessary to successfully meeting the challenges of business practice. SBR and ZfbF are the official journals of the Schmalenbach-Gesellschaft für Betriebswirtschaft e. V.          .