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Institute of Management, Accounting & Finance

Organisational unit: Institute

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  1. 2023
  2. 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

  3. Published

    Stock Market Reactions to Climate Activism - An Event Study of the Fridays For Future Movement

    Schuster, M., Bornhöft, S. C., Lueg, R. & Bouzzine, Y. D., 01.08.2023, In: Academy of Management Proceedings. 2023, 1, 18303.

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

  4. 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

  5. Published

    CSR, moral licensing and organizational misconduct: a conceptual review

    Bouzzine, Y. D. & Lueg, R., 25.04.2023, In: Organization Management Journal. 20, 2, p. 63-74 12 p.

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

  6. Published

    Climate reporting quality following the recommendations of the task force on climate-related financial disclosures: A Focus on the German capital market: A Focus on the German Capital Market

    Braasch, A. & Velte, P., 04.2023, In: Sustainable Development. 31, 2, p. 926-940 15 p.

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

  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

    Chief sustainability officer expertise, sustainability-related executive compensation and corporate biodiversity disclosure: Empirical evidence for the European capital market

    Velte, P., 23.03.2023, In: Journal of Global Responsibility. 14, 2, p. 241-253 13 p.

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

  9. 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

  10. 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

  11. 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

  12. 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

  13. Published

    The link between corporate governance and corporate financial misconduct. A review of archival studies and implications for future research

    Velte, P., 02.2023, In: Management Review Quarterly. 73, 1, p. 353-411 59 p.

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

  14. 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

  15. Published

    Diffusion patterns in small vs. large capital markets-the case of value-based management

    Lueg, R. & Paraschiv, R. E., 01.01.2023, In: Management Revue. 34, 1, p. 1-29 29 p.

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

  16. 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

  17. Published

    Which Institutional Investors Drive Corporate Sustainability? A Systematic Literature Review

    Velte, P., 01.2023, In: Business Strategy and the Environment. 32, 1, p. 42-71 30 p.

    Research output: Journal contributions › Scientific review articles › Research

  18. Published

    § 257 Aufbewahrung von Unterlagen. Aufbewahrungspflichten

    Velte, P., 2023, Rechnungslegung und Prüfung der Unternehmen: Teilband 1 ; §§ 238 - 263 HGB. Anzinger, H., Oser, P., Schlotter, C., Graw, C., Kahle, H. & Mayr, G. (eds.). 7 ed. Stuttgart: Verlag Dr. Otto Schmidt, Vol. 1. p. 1223-1235 13 p.

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

  19. Published

    Auswahl des Prüfungsdienstleisters für Nachhaltigkeitsberichte nach der CSRD: Plädoyer für die integrierte Prüfung des Finanz- und Nachhaltigkeitsberichts durch den gesetzlichen Abschlussprüfer und für strategische Kooperationen mit Umweltgutachtern

    Velte, P., 2023, In: WPg - Die Wirtschaftsprüfung. 76, 23, p. 1289-1296 8 p.

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

  20. 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

  21. Published

    Der neue öffentliche Ertragsteuerinformationsbericht: Bestandsaufnahme und kritische Würdigung

    Velte, P. & Muench, M., 2023, In: Steuern und Bilanzen . 13, p. 527-533 7 p., NWB MAAAJ-42936.

    Research output: Journal contributions › Journal articles › Transfer

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