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
Environmental performance, carbon performance and earnings management: Empirical evidence for the European capital market
Velte, P., 01.01.2021, In: Corporate Social Responsibility and Environmental Management. 28, 1, p. 42-53 12 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Compensation-related institutional investor activism. A literature review and integrated analysis of sustainability aspects
Velte, P. & Obermann, J., 21.01.2021, In: Journal of Global Responsibility. 12, 1, p. 22-51 30 p.Research output: Journal contributions › Scientific review articles › Research
- Published
Effect of overlapping audit and compensation committee memberships on the readability of management compensation reports in the German HDAX
Velte, P., 2021, In: Journal of Managerial Issues. 33, 1, p. 27-48 22 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Vergütungsbericht - Eine Komponente der nichtfinanziellen Berichterstattung
Velte, P., 2021, Handbuch Unternehmensberichterstattung : Regulatorische Anforderungen - Entwicklungstendenzen - Perspektiven der Stakeholder. von Keitz, I., Wulf, I. & Pelster, C. (eds.). Berlin: Erich Schmidt Verlag, p. 101-118 18 p.Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Transfer
- Published
Zur Symbiose von Integrated Reporting und Controlling: Einbettung in die empirische Forschung und Handlungsempfehlungen
Velte, P., 01.01.2022, Handbuch Controlling. Becker, W. & Ulrich, P. (eds.). 2., überarbeitete und erweiterte ed. Wiesbaden: Springer Gabler, p. 1213-1231 19 p.Research output: Contributions to collected editions/works › Chapter
- Published
The massive growth in ETF investments: Do they calm or distort the market?
Pleye, T., Wigge, K., Gutzmer, F., Hänsch, M. & Zeppenfeld, J., 2020, In: Management Studies. 10, 4, p. 95-100 6 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Which is the ‘right’ choice of the market portfolio of the CAPM?
Wobst, J., Gramlich, A., Röttger, P. & Spee, K., 31.03.2020, In: Management Studies. 10, 1, p. 25 - 29 5 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Einfluss der Corporate Governance auf die Goodwill Impairments: Eine kritische Würdigung unter Einbeziehung der empirischen Rechnungslegungsforschung
Velte, P., Canipa-Valdez, M. & Tettenborn, M., 07.11.2020, In: Zeitschrift für Corporate Governance (ZCG). 15, 6, p. 278-283 6 p., 6.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
A toolkit for robust risk assessment using F-divergences
Kruse, T., Schneider, J. C. & Schweizer, N., 10.2021, In: Management Science. 67, 10, p. 6529-6552 24 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Determinants and consequences of clawback provisions in management compensation contracts: a structured literature review on empirical evidence
Velte, P., 01.11.2020, In: Business Research. 13, 3, p. 1417–1450 34 p.Research output: Journal contributions › Scientific review articles › Research