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Reform der europäischen Corporate Governance : Praxisfolgen für die externe Abschlussprüfung

Velte, Patrick; Weber, Stefan; Stiglbauer, Markus - 2013

Persistent link: https://www.econbiz.de/10009761561

Der Prüfungsvermerk über den Nachhaltigkeitsbericht : ein neues gesetzliches Informationsinstrument : normative Rahmenbedingungen, empirische Befunde und kritische Würdigung$dvon P...

Velte, Patrick; Hellriegel, André - In: WPg : Kompetenz schafft Vertrauen 77 (2024) 17, pp. 903-913

Persistent link: https://www.econbiz.de/10015063707

Prüfung von Nachhaltigkeitsberichten nach der Corporate Sustainability Reporting Directive (CSRD) : zum Nachhaltigkeitsbericht nach den geplanten ESRS aus der Sicht von Aufsichtsra...

Velte, Patrick; Stawinoga, Martin - In: WPg : Kompetenz schafft Vertrauen 75 (2022) 19, pp. 1069-1077

Persistent link: https://www.econbiz.de/10013391963

Impact of soft law regulation by corporate governance codes on firm valuation: the case of Germany

Stiglbauer, Markus; Velte, Patrick - In: Corporate Governance 14 (2014) 3, pp. 395-406

Purpose – This paper aims to provide insight whether disclosed compliance with the German Corporate Governance Code (GCGC) leads to higher valuation on the German stock market. Design/methodology/approach – Based on agency theory, stakeholder theory and institutional theory, the authors...

Persistent link: https://www.econbiz.de/10014695521

The link between supervisory board reporting and firm performance in Germany and Austria

Velte, Patrick - In: European Journal of Law and Economics 29 (2010) 3, pp. 295-331

Persistent link: https://www.econbiz.de/10008552525

Corporate governance reforms and management control

Freidank, Carl-Christian; Haldma, Toomas; Velte, Patrick - In: Journal of Management Control 25 (2014) 2, pp. 77-79

Persistent link: https://www.econbiz.de/10011151993

BETRIEBSWIRTSCHAFT: Aufsatz - Diskussion einer Begrenzung der Abschlussprüferhaftung durch die EU-Kommission - Bestandsaufnahme und kritische Würdigung möglicher Reformmassnahmen a...

Velte, Patrick; Lechner, Stéphan; Kusch, Annemarie - In: Deutsches Steuerrecht : DStR ; Wochenschrift & … 45 (2007) 34, pp. 1494-1498

Persistent link: https://www.econbiz.de/10007798635

Determinants and consequences of executive compensation-related shareholder activism and say-on-pay votes: A literature review and research agenda

Obermann, Jörn; Velte, Patrick - In: Journal of Accounting Literature 40 (2018) 1, pp. 116-151

This systematic literature review analyses the determinants and consequences of executive compensation-related shareholder activism and say-on-pay (SOP) votes. The review covers 71 empirical articles published between January 1995 and September 2017. The studies are reviewed within an empirical...

Persistent link: https://www.econbiz.de/10014839733

Switching from a managing to a monitoring function on the board : is a cooling-off period necessary

Velte, Patrick; Stiglbauer, Markus - In: The IUP journal of corporate governance 11 (2012) 4, pp. 7-16

Persistent link: https://www.econbiz.de/10010058118

Women on management board and ESG performance

Velte, Patrick - In: Journal of Global Responsibility 7 (2016) 1, pp. 98-109

Purpose The purpose of this paper is to analyse women on management board and their impact on environmental, social and governance (ESG) performance in two European two-tier countries. Design/methodology/approach The empirical quantitative paper covers a sample of German and Austrian companies...

Persistent link: https://www.econbiz.de/10014871404