Browsing Rechts-, Wirtschafts- und Sozialwissenschaften by Advisor & Referee "Hitz, Jörg-Markus Prof. Dr."
Now showing items 1-12 of 12
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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 ... -
On the Determinants of Premiums in Financial Markets
(2023-08-24)This dissertation analyzes the pricing, exposures as well as information content of options. It aims to fill research gaps in the existing options-literature in the research fields of volatility-related pricing, option-exposures ... -
Essays on the Investment and Tax Revenue Effects of Tax Loss Offset Provisions
(2022-10-11)“Investment is the fundamental source of firm value and economic growth.” (Hanlon and Heitzman, 2010, p. 147) Firms decide on investments based on the expected future cash flows. Since existing tax systems are not ... -
Trading Strategies and Return Patterns in Commodity Futures Markets
(2022-06-16)This thesis analyzes commodity futures pricing, trading activities in commodity futures contracts and their use for investment strategies. The aim of this thesis is to fill important gaps in the research field of commodity ... -
Essays on the Media’s Production and Dissemination Role: Evidence from Financial and Non-Financial Disclosure
(2020-05-11)This thesis examines the media’s production and dissemination role. The financial press is an important information intermediary that potentially reaches the largest and most diverse audience among investors and other ... -
The Role of Enforcement in the Decision Making of Preparers and Auditors of Financial Statements
(2019-03-15)This thesis investigates the role of financial reporting enforcement in the decision mak-ing of financial statement preparers and auditors. Enforcement bodies are governmen-tal or private agencies that have the authority ... -
Portfolio Strategies with Classical and Alternative Benchmarks
(2018-07-19)This dissertation addresses different key elements in portfolio management. It intends to improve and analyze influences on portfolio strategies and their performance. Likewise, it aims at the systematization and extension ... -
Beiträge zur Messung und empirischen Analyse des Einflusses von Steuerasymmetrien auf Investitionsentscheidungen
(2018-02-26)Existing tax laws are usually characterized by a lack of decision-making neutrality of taxation, as is required from an economic perspective to ensure efficient allocation of resources and from a business perspective to ... -
Essays on the Informational Benefits of Accounting Standards for Listed Firms
(2017-10-13)Based on three empirical studies, this thesis investigates informational benefits of recent financial accounting regulation for listed firms. From a broad market perspective, the thesis adds to prior research on the ... -
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 ... -
Corporate Governance, Information Intermediation, and Earnings Management
(2014-10-01)Based on four empirical studies, this thesis investigates the interrelation of corporate governance, information intermediation, and earnings management. First, the thesis complements the discussion initiated by the European ... -
Aufkommens-, Verteilungs- und Investitionswirkungen von Steuerreformen in Deutschland und der Europäischen Union
(2014-02-07)Sowohl das deutsche Steuerrecht als auch das Steuerrecht anderer europäischer Staaten ist vielfach Gegenstand von Reformen. Steuersysteme sollten einerseits aus ökonomischer Sicht effizient ausgestaltet sein, das heißt mit ...