Institute of Management, Accounting & Finance
Organisational unit: Institute
Organisation profile
The Institute of Management, Accounting & Finance (IMAF) concentrates on sustainable management & control, (non) financial reporting, corporate finance and corporate taxation in research, teaching and practice.
Main research areas
The main research topics of the institute represent:
- Professorship of Business Administration, esp. Accounting, Auditing & Corporate Governance (Prof. Dr. Patrick Velte): Financial, Sustainability & Integrated Reporting, Financial Audit, Sustainability Assurance and Sustainable Corporate Governance
- Professorship of Business Administration, esp. Managerial Accounting (Prof. Dr. Rainer Lueg): Sustainability Management & Control, Strategy Implementation and Strategic Performance Measurement Systems, Diffusion and adoption of management innovations, role of top management teams and external consultants, customer profitability analyis
Essays on Say-on-Pay: theoretical analysis, literature review and empirical evidence from Germany
Obermann, J. (Project staff) & Velte, P. (Project manager, academic)
15.04.16 → 31.03.19
Project: Dissertation project
Social trading and the wisdom of crowds
Pelster, M. (Project manager, academic) & Kapraun, J. (Project manager, academic)
16.03.16 → 31.12.17
Project: Research
Capital Structure and Tax Policies in German Family Firms: Empirical Focus on Bank Debt and Tax Avoidance
Wendt, M. (Partner), Velte, P. (Project manager, academic) & Prigge, S. (Project manager, academic)
01.01.16 → 31.01.19
Project: Dissertation project
Financial penalties and the banking sector
Pelster, M. (Partner) & Köster, H. (Partner)
01.01.16 → 01.01.18
Project: Research
The Impact of audit committees on corporate governance quality
Weber, L. (Partner) & Velte, P. (Project manager, academic)
01.01.16 → 17.07.20
Project: Dissertation project
Determinants and consequences of goodwill impairments - Literature review and empirical evidence from Germany
Lazar, L. (Partner) & Velte, P. (Project manager, academic)
01.10.15 → 30.09.19
Project: Dissertation project
Eine Simulationsstudie zur Krankenhausplanung in Deutschland
Pelster, M. (Project manager, academic), Hagemann, V. (Project manager, academic), Wolf, S. (Partner) & Laporte Uribe, F. (Partner)
01.10.15 → 31.03.16
Project: Research
Strategic Corporate Hedging
Pelster, M. (Project manager, academic), Karam, A. (Partner) & Cox, C. (Partner)
01.10.15 → 30.09.16
Project: Research
Sustainable CEO compensation: Conceptual remarks, literature review and empirical analysis with a focus on climaterelated aspects
Winschel, J. (Partner) & Velte, P. (Project manager, academic)
01.10.15 → 07.02.22
Project: Dissertation project
CDS-LTD risk: Modellierung von Abhängigkeitsstrukturen
Pelster, M. (Project manager, academic)
15.05.15 → 15.06.16
Project: Research