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
Strategy execution in higher education
Lueg, R., 03.2019, In: International Journal of Business Strategy. 19, 1, p. 57-63 8 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Mutualistic symbiosis? Combining theories of agency and stewardship through behavioral characteristics
Obermann, J., Velte, P., Gerwanski, J. & Kordsachia, O., 18.06.2020, In: Management Research Review. 43, 8, p. 989-1011 23 p.Research output: Journal contributions › Scientific review articles › Research
- Published
Clawback-Klauseln in Vorstandsvergütungsverträgen als effektives Corporate Governance-Instrument? Empirische Evidenz und kritische Würdigung vor dem Hintergrund des ARUG II
Velte, P., 2020, In: Der Konzern : Zeitschrift für Gesellschaftsrecht, Steuerrecht, Bilanzrecht und Rechnungslegung der verbundenen Unternehmen. 18, 2, p. 50-56 7 p., 2.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Carbon performance and disclosure: A systematic review of governance-related determinants and financial consequences
Velte, P., Stawinoga, M. & Lueg, R., 01.05.2020, In: Journal of Cleaner Production. 254, 20 p., 120063.Research output: Journal contributions › Scientific review articles › Research
- Published
„Nachhaltige und langfristige“ Vorstandsvergütung nach dem ARUG II: Erste Anmerkungen zur zwingenden Einbeziehung von Sozial- und Umweltaspekten nach § 87 I 2 AktG
Velte, P., 2020, In: NZG - Neue Zeitschrift für Gesellschaftsrecht. 23, 1, p. 12-15 4 p.Research output: Journal contributions › Comments / Debate / Reports › Research
- Published
The impact of governance on integrated reporting: A literature review
Velte, P. & Gerwanski, J., 2020, The Routledge Handbook of Integrated Reporting. de Villiers, C., Hsiao, P.-C. K. & Maroun, W. (eds.). 1 ed. New York: Routledge Taylor & Francis Group, p. 210-226 17 p. (Routledge international handbooks).Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review
- Published
Do CEO incentives and characteristics influence Corporate Social Responsibility (CSR) and vice versa? A literature review
Velte, P., 20.10.2020, In: Social Responsibility Journal. 16, 8, p. 1293-1323 31 p.Research output: Journal contributions › Scientific review articles › Research
- Published
The impact of M&A announcements on stock prices of the bidding firm - Event study based on German and US-listed firms
Müller-Bosse, S. & Bouzzine, Y. D., 30.09.2019, In: Management Studies. 9, 3, p. 86-94 9 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Value-based management in banking: The effects on shareholder returns
Schmaltz, C., Lueg, R., Agerholm, J. & Wittrup, K., 2019, In: International Journal of Business Science and Applied Management. 14, 1, p. 35-50 16 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
The effect of chief financial officers’ expert power on tax avoidance – Empirical evidence from Germany
Röttger, P., Spee, K. & Wobst, J., 2019, In: Management Studies. 9, 1, p. 8 - 22 15 p.Research output: Journal contributions › Journal articles › Research › peer-review