Browsing Rechts-, Wirtschafts- und Sozialwissenschaften by Advisor & Referee "Dierkes, Stefan Prof. Dr."
Now showing items 1-16 of 16
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Konstruktbasierte Bestimmung domänenorientierter komplexer Problemlösefähigkeit mit Komplexen Standardisierten Itemsequenzen
(2024-02-21)Die Fähigkeit, komplexe Probleme zu lösen, hat als Forschungsgegenstand in den vergangenen Jahren merklich das Interesse der Erziehungswissenschaften auf sich gezogen. Auch in ihrer Ausformung zur Kompetenz gilt sie als ... -
Reporting by Non-Listed Companies on Corporate Social Responsibility
(2024-01-30)In the first study, I empirically investigate the association between ‘Corporate Social Responsibility’ (CSR) preferences of external and internal non-shareholder stakeholders and mandatory CSR reporting in a setting of ... -
Corporate valuation with mixed financing strategies and cross-border relations
(2023-08-31)Corporate valuation is a theoretically challenging but practically highly relevant field. It is usually conducted using discounted cash flow (DCF) methods. One important part of corporate valuation with DCF methods are ... -
Development of Material Flow Cost Accounting and Value Added Statements as Planning Instruments for Sustainability Management
(2023-06-01)In companies, the environmental and social objectives of employees, society, and customers have become in relation to the primary economic goals of the equity holders more important. The partially contrary relationships ... -
Reflections on Text Mining Approaches in Corporate Failure Prediction based on German Financial Statements
(2023-05-05)The field of corporate risk assessment is in a state of flux due to society's increased expectations of statistical methods, which are classified as part of the field of machine learning. While in earlier times multivariate ... -
Organization and Incentivization of Risk Management
(2022-03-22)Risk management is accepted as relevant for success of organizations and stability of the whole economy. Therefore, an organization of an appropriate risk management system is mandatory in many countries, especially for ... -
Path-dependent Risk Measures - Theory and Applications
(2021-01-22)This dissertation addresses various key aspects in risk measurement with path-dependent risk measures. In contrast to most classical risk measures like value-at-risk, (semi-)variance, expected shortfall, or lower partial ... -
Empirical Evidence on the Effectiveness of Energy Economic Policy Instruments from the Residential and SMEs Sector
(2020-04-16)This dissertation analyzes the effectiveness of different energy economic policy instruments for carbon dioxide emission reductions. To this end, evidence on the effectiveness of energy economic policy instruments on ... -
Valuation with Personal Taxes under Different Financing and Dividend Policies
(2019-06-26)The valuation of firms is one of the topics that valuation theorists and practitioners have addressed since the early stages of economic sciences. Firm valuations are regularly conducted using discounted cash flow (DCF) ... -
Der Einfluss der Ertragsbesteuerung auf Unternehmensakquisitionen - Eine Untersuchung von Steuerwirkungen anhand von Transaktions- und Finanzdaten deutscher Kapitalgesellschaften zwischen 1997 und 2008
(2018-12-06)Investments in the form of acquisitions have a strong strategic and financial relevance for the acquirer. From the view of the vendor, the sale will result in a significant restructuring of assets which allows to change ... -
Regulation of Disclosure and Corporate Governance: An Empirical Investigation of Economic Consequences
(2016-11-10)The level of regulation of disclosure and corporate governance on the national and supranational level has increased substantially in the last decade. With that in mind, and in the light of the demand for evidence-based ... -
Liquiditätszusammenhänge zwischen Kassa- und Derivatemärkten
(2016-06-08)This dissertation develops a model of the illiquidity transmission from spot to futures markets that formalizes the derivative hedge theory of Cho and Engle (1999). The model shows that spot market illiquidity does not ... -
Verhaltensreaktionen und Aufkommenswirkungen bei Einführung einer G(K)KB
(2016-03-23)In the course of a harmonization of corporate income taxation across the European Union an introduction of a Common Consolidated Corporate Tax Base (CCCTB) has been taken into consideration for a longer period of time. ... -
Rationalität und Qualität von Wirtschaftsprognosen
(2015-05-19)Economic forecasts are utilized to decrease uncertainty relating to planning processes of companies and governments. Empirical research shows evidence that the level of forecast quality is generally rather poor. In order ... -
Asset Allokationsentscheidungen auf Basis höherer Momente und impliziter Informationen
(2014-02-20)Modern portfolio theory, which goes back to the seminal work by Markowitz (1952), focuses on the question of how an investor should allocate her wealth among different assets . Theory suggests that an investor should build ... -
Three Contributions to Experimental Economics
(2013-11-22)This dissertation provides basic economic research in behavioral economics. The leitmotif of all three essays is to study the decision making of individuals applying the method of experimental economics. Each of the presented ...