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Institute of Management, Accounting & Finance

Organisational unit: Institute

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  1. Published

    A Critical Perspective on the Measurement of Social Value Through SROI

    Damtoft, N. F., Lueg, R., van Liempd, D. & Nielsen, J. G., 03.02.2023, Social Value, Climate Change and Environmental Stewardship: Insights from Theory and Practice. Nikolakis, W. & Veiga, R. M. (eds.). Cham: Springer Schweiz, p. 13-32 20 p.

    Research output: Contributions to collected editions/works › Chapter

  2. Published

    Earnings less risk-free interest charge (ERIC) and stock returns: ERIC’s relative and incremental information content in a European sample

    Griskaite, A. & Lueg, R., 13.02.2023, In: Corporate Ownership and Control. 20, 2, p. 166-181 16 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  3. Published

    Sustainable institutional investors, corporate sustainability performance, and corporate tax avoidance: Empirical evidence for the European capital market

    Velte, P., 09.2023, In: Corporate Social Responsibility and Environmental Management. 30, 5, p. 2406-2418 13 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  4. Published

    Automated text analyses of sustainability & integrated reporting. A literature review of empirical-quantitative research

    Velte, P., 31.10.2023, In: Journal of Global Responsibility. 14, 4, p. 530-566 37 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  5. Published

    Quo vadis, EU-Umweltberichterstattung? Normative Rahmenbedingungen, empirische Befunde zum Einfluss von Corporate Governance und kritische Würdigung zur Entscheidungsnützlichkeit

    Velte, P., 2023, In: Der Betrieb. 76, 18, p. 1041-1049 9 p., DB1431582.

    Research output: Journal contributions › Journal articles › Research › peer-review

  6. Published

    Determinants and financial consequences of environmental performance and reporting: A literature review of European archival research

    Velte, P., 15.08.2023, In: Journal of Environmental Management. 340, 13 p., 117916.

    Research output: Journal contributions › Scientific review articles › Research

  7. Published

    Nachhaltigkeitsexpertise als Kompetenzprofil des Aufsichtsrats: Deutscher Corporate Governance Kodex und Impulse durch die EU-Sustainable Finance-Regulierungen

    Velte, P., 31.03.2023, In: Zeitschrift für Corporate Governance (ZCG). 18, 2, p. 78-86 9 p.

    Research output: Journal contributions › Journal articles › Transfer › peer-review

  8. Published

    § 289b Pflicht zur nichtfinanziellen Erklärung, Befreiungen

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 1812-1818 7 p. (NomosKommentar).

    Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research

  9. Published

    Anhang zu § 5: Zur praktischen Umsetzung der Sorgfaltspflichten nach dem LkSG - Fallstudie zu einem Social Compliance Management System nach IDW PS 980

    Merz, D., Stitteneder, S. & Velte, P., 05.06.2023, LkSG. Lieferkettensorgfaltspflichtengesetz: Kommentar. Schall, A., Theusinger, I. & Pour Rafsendjani, M. (eds.). 1 ed. Berlin: Walter de Gruyter GmbH, Vol. 1. p. 316-333 18 p.

    Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Transfer

  10. Published

    Zur Notwendigkeit von Nachhaltigkeit in der Corporate Governance

    Velte, P., 01.02.2023, Corporate Responsibility. : Kompass für die Nachhaltigkeitsberichterstattung. Freiberg, J. & Bruckner, A. (eds.). 2. aktualisierte und erweiterte Auflage ed. Freiburg, München, Stuttgart: Haufe Mediengruppe, p. 129-153 25 p.

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Transfer

  11. Published

    Biodiversität als zentraler Bestandteil der Nachhaltigkeitsberichterstattung: Normative Bestandsaufnahme, empirische Befunde und kritische Würdigung

    Velte, P., 2023, In: WPg - Die Wirtschaftsprüfung. 76, 12, p. 675-682 8 p.

    Research output: Journal contributions › Journal articles › Transfer › peer-review

  12. Published

    Foreign Institutional Investors, Legal Origin, and Corporate Greenhouse Gas Emissions Disclosure

    Döring, S., Drobetz, W., El Ghoul, S., Guedhami, O. & Schröder, H., 01.02.2023, In: Journal of Business Ethics. 182, 4, p. 903-932 30 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  13. Published

    The impact of chief executive officer narcissism on environmental, social, and governance reporting

    Kind, F. L., Zeppenfeld, J. & Lueg, R., 11.2023, In: Business Strategy and the Environment. 32, 7, p. 4448-4466 19 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  14. Published

    Which attributes of audit committees are most beneficial for European companies? Literature review and research recommendations

    Velte, P., 31.10.2023, In: Journal of Global Responsibility. 14, 4, p. 403-430 28 p.

    Research output: Journal contributions › Scientific review articles › Research

  15. Published

    Basic corporate finance terminology: An English-German dictionary

    Lueg, R. & Wobst, J., 01.10.2022, In: International Journal of Business Research. 22, 1, p. 16-27 12 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  16. Published

    Do investors value the inclusion in sustainability indices? - Evidence from an event study based on the FTSE4Good Europe Index

    Bornhöft, S. C., Schuster, M., Teutrine, C. & Lueg, R., 2022, CSR Communication Conference 2022: Proceedings; The 6th International CSR Communication Conference; Leuphana University of Lüneburg, Lüneburg September 14-16, 2022. Trittin-Ulbrich, H., Schoeneborn, D., Wenzel, M., Golob, U. & Podnar, K. (eds.). 1 ed. Ljķbljani: University of Ljubljana, p. 145-149 5 p. (CSR Communication Conference Proceedings)(Marketing & odnosi z javnostmi).

    Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

  17. Published

    Measurement approaches for inigrated reporting adoption and quality: A systematic literature review, conceptualization and a research agenda

    Rauschenberger, F. & Lueg, R., 2022, CSR COMMUNICATION CONFERENCE 2022: PROCEEDINGS The 6th International CSR Communication Conference Leuphana University of Lüneburg, Lüneburg September 14-16, 2022. Trittin-Ulbrich, H., Schoeneborn, D., Wenzel, M., Golob, U. & Podnar, K. (eds.). 1 ed. Ljķbljani: University of Ljubljana, p. 135-144 10 p. (CSR Communication Conference Proceedings).

    Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

  18. Published

    Lagged effects in the Balanced Scorecard - Case Study

    Lueg, R., 01.12.2022, In: Journal of International Business and Economics . 22, 4, p. 37-44 8 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  19. Published

    Motivational effects on management control systems in assisted living facilities: Study Case

    Lueg, R., 01.12.2022, In: Journal of Academy of Business and Economics. 22, 4, p. 30-39 10 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  20. Published

    Avoiding Algorithm Error in Computer-Aided Text Analyses: Selecting Text Analysis Software

    Wobst, J. & Lueg, R., 01.08.2022, In: Academy of Management Proceedings. 2022, 1, 1 p.

    Research output: Journal contributions › Conference abstract in journal › Research › peer-review

  21. Published

    Performance pay sensitivity: Do top management incentives align with shareholder value creation?

    Aaen, T. & Lueg, R., 08.2022, In: Corporate Ownership & Control . 19, 3, p. 168-181 14 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  22. Published

    Quality and time-related indicators in inceptive plans: Study case

    Lueg, R., 01.03.2022, In: Journal of International Business and Economics . 22, 1, p. 24 - 33 10 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  23. Published

    OPPORTUNITY COST AND INCENTIVE SYSTEMS - Case study -

    Lueg, R., 01.03.2022, In: European Journal of Management. 22, 1, p. 49 - 58 10 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  24. Published

    TARGET SETTING FOR OPERATIONAL PERFORMANCE IMPROVEMENTS - STUDY CASE -

    Lueg, R., 01.03.2022, In: International Journal of Strategic Management. 22, 1, p. 31-38 8 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  25. Published

    The Sustainability Balanced Scorcard and venture capital ownership

    Lueg, R., 01.10.2022, In: International Journal of Business Research. 22, 2, p. 25-33 9 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  26. Published

    Corporate Sustainability and Risk Management—The U‐Shaped Relationships of Disaggregated ESG Rating Scores and Risk in the German Capital Market

    Korinth, F. & Lueg, R., 09.05.2022, In: Sustainability. 14, 9, 15 p., 5735.

    Research output: Journal contributions › Journal articles › Research › peer-review

  27. Published

    C 615 Integrierte Berichterstattung

    Velte, P., 01.2023, Beck'sches Handbuch der Rechnungslegung: HGB und IFRS. Böcking, H-J., Gros, M., Oser, P., Scheffler, E. & Thormann, B. (eds.). München: C.H. Beck Verlag, p. 1-25 26 p.

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Transfer › peer-review

  28. Accepted/In press

    What can nudging offer to reduce workplace sexual harassment? A conceptual review

    Bouzzine, Y. D., Tabiica, I., Galandi, N. & Lueg, R., 22.04.2024, (Accepted/In press) In: World Development Sustainability. 100149.

    Research output: Journal contributions › Journal articles › Research › peer-review

  29. Published

    Nachhaltigkeitsberichterstattung nach dem Referentenentwurf eines Umsetzungsgesetzes zur CSRD: Eine kritische Würdigung

    Wulf, I. & Velte, P., 2024, In: Der Betrieb. 77, 17, p. 1017-1024 8 p., DB1460035.

    Research output: Journal contributions › Journal articles › Transfer

  30. E-pub ahead of print

    Stock price reactions to climate science information from the Intergovernmental Panel on Climate Change: A mitigation function of corporate and sector emissions responsibility?

    Teutrine, C., Schuster, M., Bornhöft, S. C., Lueg, R. & Bouzzine, Y. D., 01.04.2024, (E-pub ahead of print) In: Business Strategy and the Environment. 20 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  31. Accepted/In press

    Wirkt sich geschlechtliche Vielfalt im Verwaltungsrat auf die Klimaberichterstattung aus? Ergebnisse internationaler Studien.

    Velte, P., 2024, (Accepted/In press) In: Zeitschrift für Internationale Rechnungslegung.

    Research output: Journal contributions › Journal articles › Transfer

  32. Accepted/In press

    The Task Force on Climate-Related Financial Disclosures (TCFD)

    Friedrich, T., Velte, P. & Wulf, I., 2024, (Accepted/In press) The Routledge Handbook of Accounting for the Sustainable Development Goals. Venturelli, A. & Mio, C. (eds.). 1 ed. London/New York: Routledge Taylor & Francis Group

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review

  33. Published

    Steuern in der Finanz- und Nachhaltigkeitsberichterstattung: Ein Plädoyer für eine Integration und europäische Harmonisierung

    Velte, P. & Muench, M., 2024, In: Der Konzern : Zeitschrift für Gesellschaftsrecht, Steuerrecht, Bilanzrecht und Rechnungslegung der verbundenen Unternehmen. 22, 3, p. 102-110 9 p., DK1457775.

    Research output: Journal contributions › Journal articles › Transfer

  34. E-pub ahead of print

    Archival research on sustainability-related executive compensation. A literature review of the status quo and future improvements

    Velte, P., 13.02.2024, (E-pub ahead of print) In: Corporate Social Responsibility and Environmental Management. 29 p.

    Research output: Journal contributions › Scientific review articles › Research

  35. Published

    Archival research on carbon reporting quality. A review of determinants and consequences for firm value

    Velte, P., 2024, In: Zeitschrift für Umweltpolitik & Umweltrecht. 47, 1, p. 110-148 39 p.

    Research output: Journal contributions › Scientific review articles › Research

  36. Published

    Diversity Reporting im Spannungsfeld zwischen Nachhaltigkeits- und Corporate Governance-Berichterstattung: Normative Rahmenbedingungen, empirische Befunde und kritische Würdigung

    Velte, P., 03.04.2024, In: Zeitschrift für Corporate Governance (ZCG). 19, 2, p. 84-93 10 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  37. Published

    Corporate biodiversity reporting and earnings management: Does a critical mass of female directors have an impact?

    Velte, P., 01.01.2024, In: Corporate Ownership and Control. 21, 1, p. 8-20 13 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  38. Published

    Institutional ownership and board governance. A structured literature review on the heterogeneous monitoring role of institutional investors

    Velte, P., 16.02.2024, In: Corporate Governance (Bingley). 24, 2, p. 225-263 39 p.

    Research output: Journal contributions › Scientific review articles › Research

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