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Determinants of Materiality Disclosure Quality in Integrated Reporting : Empirical Evidence from an International Setting
Gerwanski, Jannik; Kordsachia, Othar; Velte, Patrick - 2021
This study examines determinants of materiality disclosure quality (MDQ) in integrated reporting (IR) in an … introduced by the International Integrated Reporting Council (IIRC). Based on a cross-national sample consisting of 359 firm … statistical models. We expand on earlier empirical findings on IR disclosure quality and provide valuable insights for research …
Persistent link: https://www.econbiz.de/10013245076
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Do women on board of directors have an impact on corporate governance quality and firm performance? : a literature review
Velte, Patrick - In: International journal of sustainable strategic management 5 (2015/2017) 4, pp. 302-346
Persistent link: https://www.econbiz.de/10011834027
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Do overlapping audit and compensation committee memberships contribute to better financial reporting quality? : empirical evidence for the German two-tier system
Velte, Patrick - In: International journal of economics and accounting : IJEA 8 (2017) 3/4, pp. 196-214
Persistent link: https://www.econbiz.de/10011890116
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Impact of soft law regulation by corporate governance codes on firm valuation : the case of Germany
Stiglbauer, Markus; Velte, Patrick - In: Corporate governance : the international journal for … 14 (2014) 3, pp. 395-406
Persistent link: https://www.econbiz.de/10010393930
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F&E-Berichterstattung nach HGB und IFRS : Auswirkungen auf die Corporate Governance vor dem Hintergrund des BilMoG
Velte, Patrick - In: Zeitschrift für Corporate Governance : ZCG; Leitung … 3 (2008) 5, pp. 239-244
Persistent link: https://www.econbiz.de/10003757472
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Die Corporate Governance-Berichterstattung des Aufsichtsrats : eine empirische Untersuchung im deutschen Prime Standard zum Einfluss auf die Unternehmensperformance
Velte, Patrick - In: Schmalenbachs Zeitschrift für betriebswirtschaftliche … 61 (2009) 7, pp. 702-737
Persistent link: https://www.econbiz.de/10003900765
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Corporate Governance Reporting des Verwaltungsrats und Unternehmensperformance : Korrelationen am Main Standard der SIX Swiss Exchange
Velte, Patrick - In: IRZ : Zeitschrift für internationale Rechnungslegung 5 (2010) 3, pp. 127-132
Persistent link: https://www.econbiz.de/10003938254
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Einfluss der Corporate Governance auf das interne und externe Reporting nach IFRS
Freidank, Carl-Christian; Velte, Patrick - In: IFRS-Management : Interessenschutz auf dem Prüfstand ; …, (pp. 1-30). 2007
Persistent link: https://www.econbiz.de/10003511146