Browsing Wirtschaftswissenschaftliche Fakultät by Advisor "Hitz, Jörg-Markus Prof. Dr."
Now showing items 1-6 of 6
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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 ... -
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 ... -
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 ...