Institute of Management, Accounting & Finance
Organisational unit: Institute
- Professorship for Business Administration, esp. Accounting, Auditing & Corporate Governance
- Professorship for Business Administration, esp. Managerial Accounting
- Professorship of Business Administration, esp. Corporate Finance
- Professorship of Business Administration, in particular Entrepreneurial Finance
- Published
Stock price reactions to climate science information from the Intergovernmental Panel on Climate Change: A mitigation function of corporate and sector emissions responsibility?
Teutrine, C., Schuster, M., Bornhöft, S. C., Lueg, R. & Bouzzine, Y. D., 01.04.2024, In: Business Strategy and the Environment. p. 1-20Research output: Journal contributions › Journal articles › Research › peer-review
- Accepted/In press
Wirkt sich geschlechtliche Vielfalt im Verwaltungsrat auf die Klimaberichterstattung aus? Ergebnisse internationaler Studien.
Velte, P., 2024, (Accepted/In press) In: Zeitschrift für Internationale Rechnungslegung.Research output: Journal contributions › Journal articles › Transfer
- Accepted/In press
The Task Force on Climate-Related Financial Disclosures (TCFD)
Friedrich, T., Velte, P. & Wulf, I., 2024, (Accepted/In press) The Routledge Handbook of Accounting for the Sustainable Development Goals. Venturelli, A. & Mio, C. (eds.). 1 ed. London/New York: Routledge Taylor & Francis GroupResearch output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review
- Published
Steuern in der Finanz- und Nachhaltigkeitsberichterstattung: Ein Plädoyer für eine Integration und europäische Harmonisierung
Velte, P. & Muench, M., 2024, In: Der Konzern : Zeitschrift für Gesellschaftsrecht, Steuerrecht, Bilanzrecht und Rechnungslegung der verbundenen Unternehmen. 22, 3, p. 102-110 9 p., DK1457775.Research output: Journal contributions › Journal articles › Transfer
- E-pub ahead of print
Archival research on sustainability-related executive compensation. A literature review of the status quo and future improvements
Velte, P., 13.02.2024, (E-pub ahead of print) In: Corporate Social Responsibility and Environmental Management. 29 p.Research output: Journal contributions › Scientific review articles › Research
- Published
Archival research on carbon reporting quality. A review of determinants and consequences for firm value
Velte, P., 2024, In: Zeitschrift für Umweltpolitik & Umweltrecht. 47, 1, p. 110-148 39 p.Research output: Journal contributions › Scientific review articles › Research
- Accepted/In press
Diversity Reporting im Spannungsfeld zwischen Nachhaltigkeits- und Corporate Governance-Berichterstattung: Normative Rahmenbedingungen, empirische Befunde und kritische Würdigung
Velte, P., 2024, (Accepted/In press) In: Zeitschrift für Corporate Governance (ZCG).Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Corporate biodiversity reporting and earnings management: Does a critical mass of female directors have an impact?
Velte, P., 01.01.2024, In: Corporate Ownership and Control. 21, 1, p. 8-20 13 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Institutional ownership and board governance. A structured literature review on the heterogeneous monitoring role of institutional investors
Velte, P., 16.02.2024, In: Corporate Governance (Bingley). 24, 2, p. 225-263 39 p.Research output: Journal contributions › Scientific review articles › Research
- 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
- E-pub ahead of print
Value-based management: a review of its conceptualizations and a research agenda toward sustainable governance
Wobst, J., Tanikulova, P. & Lueg, R., 2023, (E-pub ahead of print) In: Journal of Accounting Literature.Research output: Journal contributions › Journal articles › Research › peer-review
- Accepted/In press
Deutsches Lieferkettensorgfaltspflichtengesetz
Velte, P., 2024, (Accepted/In press) Handbuch zur Nachhaltigkeitsberichterstattung. LexisNexis ARD ORACResearch output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research
- 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
- Published
European Sustainability Reporting Standards (ESRS): Überblick zu den Berichtsinhalten des neuen Nachhaltigkeitsberichts
Wulf, I. & Velte, P., 29.09.2023, In: Zeitschrift für Corporate Governance (ZCG). 18, 5, p. 228-235 8 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Normierungen zur Nachhaltigkeitsberichterstattung: Auswirkungen auf die Interne Revision
Velte, P., 2023, In: Zeitschrift Interne Revision. 58, 6, p. 253-260 8 p.Research output: Journal contributions › Journal articles › Transfer
- E-pub ahead of print
Board Ancestral Diversity and Voluntary Greenhouse Gas Emission Disclosure
Barg, J. A., Drobetz, W., El Ghoul, S., Guedhami, O. & Schröder, H., 20.11.2023, (E-pub ahead of print) In: British Journal of Management. 21 p.Research output: Journal contributions › Journal articles › Research › peer-review
- E-pub ahead of print
Sustainable board governance and environmental performance: European evidence
Velte, P., 26.12.2023, (E-pub ahead of print) In: Business Strategy and the Environment. 25 p.Research output: Journal contributions › Journal articles › Research › peer-review
- E-pub ahead of print
Sustainable board governance and sustainable supply chain reporting. European evidence
Velte, P., 20.12.2023, (E-pub ahead of print) In: Journal of Strategy and Management. 22 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Heterogeneity in family firm finance, accounting and tax policies: dimensions, effects and implications for future research
Bergmann, N., 02.2024, In: Journal of Business Economics : JBE. 94, 2, p. 311-378 68 p.Research output: Journal contributions › Journal articles › Research › peer-review
- 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