Institute of Management, Accounting & Finance

Organisational unit: Institute

  1. Published

    The impact of key audit matter (KAM) disclosure in audit reports on stakeholders’ reactions: A literature review

    Velte, P. & Issa, J., 04.09.2019, In: Problems and Perspectives in Management. 17, 3, p. 323-341 19 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  2. Published

    § 315 c Inhalt der nichtfinanziellen Konzernerklärung

    Velte, P., 2019, Bilanzierungsvorschriften: Spezialkommentar zu den §§ 238-342e HGB. Heidel, T. & Schall, A. (eds.). Düsseldorf: IDW Verlag GmbH, p. 745 1 p.

    Research output: Contributions to collected editions/worksContributions in collection of commentariesResearch

  3. Published

    § 289 e Weglassen nachteiliger Angaben

    Velte, P., 2019, Bilanzierungsvorschriften: Spezialkommentar zu den §§ 238-342e HGB. Heidel, T. & Schall, A. (eds.). Düsseldorf: IDW Verlag GmbH, p. 519-520 2 p.

    Research output: Contributions to collected editions/worksContributions in collection of commentariesResearch

  4. Published

    § 289 f Erklärung zur Unternehmensführung

    Velte, P., 2019, Bilanzierungsvorschriften: Spezialkommentar zu den §§ 238-342e HGB. Heidel, T. & Schall, A. (eds.). Düsseldorf: IDW Verlag GmbH, p. 520-530 11 p.

    Research output: Contributions to collected editions/worksContributions in collection of commentariesResearch

  5. Published

    § 289 c Inhalt der nichtfinanziellen Erklärung

    Velte, P., 2019, Bilanzierungsvorschriften: Spezialkommentar zu den §§ 238-342e HGB. Heidel, T. & Schall, A. (eds.). Düsseldorf: IDW Verlag GmbH, p. 513-517 5 p.

    Research output: Contributions to collected editions/worksContributions in collection of commentariesResearch

  6. Published

    § 315 d Konzernerklärung zur Unternehmensführung

    Velte, P., 2019, Bilanzierungsvorschriften: Spezialkommentar zu den §§ 238-342e HGB. Heidel, T. & Schall, A. (eds.). Düsseldorf: IDW Verlag GmbH, p. 745-748 4 p.

    Research output: Contributions to collected editions/worksContributions in collection of commentariesResearch

  7. 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 contributionsJournal articlesResearchpeer-review

  8. Published
  9. Published

    Net deferred tax assets and the long-run performance of initial public offerings

    Kovermann, J. H. & Velte, P., 08.08.2019, In: Corporate Ownership & Control . 16, 4, p. 111-127 17 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  10. Published

    Harmonisierung der Klimaberichterstattung?! Einbettung in die EU-Regulierungsinitiativen, Forschungslücken und Handlungsempfehlungen

    Velte, P. & Stawinoga, M., 2019, In: Der Betrieb. 72, 37, p. 2025-2033 9 p., DB1307200.

    Research output: Journal contributionsJournal articlesTransfer

  11. Published

    Regulierung von Stimmrechtsberatern nach ARUG II: Neue Transparenzpflichten gem. § 134d AktG-E als „zahnloser Papiertiger“?

    Velte, P., 20.12.2019, In: Die Aktiengesellschaft. 64, 24, p. 893-898 6 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  12. Published

    Wird die nichtfinanzielle Berichterstattung durch die neuen EU-Leitlinien zu klimabezogenen Angaben entscheidungsnützlicher?

    Velte, P. & Stawinoga, M., 2019, In: WPg - Die Wirtschaftsprüfung. 72, 16, p. 879-885 7 p.

    Research output: Journal contributionsJournal articlesTransferpeer-review

  13. Published

    The Impact of Corporate Governance on Corporate Tax Avoidance. A Literature Review

    Kovermann, J. H. & Velte, P., 01.09.2019, In: Journal of International Accounting, Auditing and Taxation . 36, 29 p., 100270.

    Research output: Journal contributionsScientific review articlesResearch

  14. Published
  15. Published
  16. Published

    Manager’s misinterpretation of goodwill impairments: Evidence from German listed companies

    Lazar, L., 2019, In: International Journal of Accounting, Auditing and Performance Evaluation. 15, 2, p. 168-190 23 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  17. Published

    Bidirectional effects between organizational sustainability disclosure and risk

    Lueg, K., Krastev, B. & Lueg, R., 20.08.2019, In: Journal of Cleaner Production. 229, p. 268-277 10 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  18. Published

    Let’s talk about money! Assessing the link between firm performance and voluntary Say-on-Pay votes

    Obermann, J., 01.02.2020, In: Journal of Business Economics. 90, 1, p. 109-135 27 p., 1.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  19. Published

    Managing Multiple Logics: The Role of Performance Measurement Systems in Social Enterprises

    Nielsen, J. G., Lueg, R. & van Liempd, D., 18.04.2019, In: Sustainability. 11, 8, 23 p., 2327.

    Research output: Journal contributionsScientific review articlesResearch

  20. Published

    The bidirectional relationship between ESG performance and earnings management: Empirical evidence from Germany

    Velte, P., 23.10.2019, In: Journal of Global Responsibility. 10, 4, p. 322-338 17 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

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