INTERNATIONAL JOURNAL OF INNOVATION AND ECONOMIC DEVELOPMENT

In this article we will analyze the government-driven introduction of e-invoicing in Germany. The decision to digitalize the invoicing processes in Germany is based on an EU guideline that instructs all member states to switch to electronic invoicing within their administrations.

INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION

The research paper conducts vetting investigations, which were of the Institutional Shareholder Services [ISS] taxonomy. There was no evidence that the ISS-assignment used, as a driver, the reported magnitude of the accounts of the Balance Sheet or Income Statement. This will address a question begged by the study where there was alignment with the Revenue or the Net Asset Management basis for the GQS.

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