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
- 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
- Published
Do family investors differ from other investors? Similarity, experience, and professionalism in the light of family investee firm challenges
Thiele, F. & Rottke, O. M., 01.02.2018, In: Journal of Business Economics : JBE. 88, 2, p. 139 - 166 28 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator
Thesing, J. & Velte, P., 09.2021, In: Journal of Business Economics : JBE. 91, 7, p. 965-1004 40 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Does sustainable corporate governance have an impact on materiality disclosure quality in integrated reporting? International evidence
Velte, P., 01.12.2022, In: Sustainable Development. 30, 6, p. 1655-1670 16 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Does sustainable board governance drive corporate social responsibility? A structured literature review on European archival research
Velte, P., 06.01.2023, In: Journal of Global Responsibility. 14, 1, p. 46-88 43 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Does it pay off? Integrated reporting and cost of debt: European evidence
Gerwanski, J., 01.09.2020, In: Corporate Social Responsibility and Environmental Management. 27, 5, p. 2299-2319 21 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Does Gender diversity in the audit committee influence key audit matters’ readability in the audit report? UK Evidence
Velte, P., 01.09.2018, In: Corporate Social Responsibility and Environmental Management. 25, 5, p. 748-755 8 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Does ESG performance have an impact on financial performance? Evidence from Germany
Velte, P., 29.08.2017, In: Journal of Global Responsibility. 8, 2, p. 169-178 10 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Does CEO power moderate the link between ESG performance and financial performance? A focus on the German two-tier system
Velte, P., 21.04.2020, In: Management Research Review. 43, 5, p. 497-520 24 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Does Board Composition Influence CSR Reporting? A meta-analysis
Velte, P., 01.01.2019, In: Corporate Ownership & Control . 16, 2, p. 48-59 12 p.Research output: Journal contributions › Journal articles › Research › peer-review