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Abschlussprüfung und Honorarabhängigkeit : eine empirische Untersuchung der Auswirkungen auf die Unabhängigkeit des Abschlussprüfers
Lopatta, Kerstin; Kaspereit, Thomas; Canitz, Felix; … - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 67 (2015) 5, pp. 562-591
Die Abhängigkeit von den Honoraren einzelner Mandanten beeinträchtigt die Unabhängigkeit des gesetzlichen Abschlussprüfers und ermöglicht diesen Unternehmen, ergebniserhöhende Abschlusspolitik zu betreiben. Die vorliegende empirische Studie weist einen positiven Zusammenhang zwischen den...
Persistent link: https://www.econbiz.de/10011398403
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Does compliance with the German Corporate Governance Code pay off? : an investigation of the implied cost of capital
Kaspereit, Thomas; Lopatta, Kerstin; Zimmermann, Jochen - In: Journal of risk finance : the convergence of financial … 16 (2015) 3, pp. 344-376
Persistent link: https://www.econbiz.de/10011418204
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The cross-section of returns, benchmark model parameters, and idiosyncratic volatility of nuclear energy firms after Fukushima Daiichi
Lopatta, Kerstin; Kaspereit, Thomas - In: Energy economics 41 (2014), pp. 125-136
Persistent link: https://www.econbiz.de/10010374601
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The world capital markets' perception of sustainability and the impact of the financial crisis
Lopatta, Kerstin; Kaspereit, Thomas - In: Journal of business ethics : JOBE 122 (2014) 3, pp. 475-500
Persistent link: https://www.econbiz.de/10010381889
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The value relevance of SAM's corporate sustainability ranking and GRI sustainability reporting in the European stock markets
Kaspereit, Thomas; Lopatta, Kerstin - In: Business ethics : a European review 25 (2016) 1, pp. 1-24
Persistent link: https://www.econbiz.de/10011528867
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Asymmetric information and corporate social responsibility
Lopatta, Kerstin; Buchholz, Frerich; Kaspereit, Thomas - In: Business & society 55 (2016) 3, pp. 458-488
Persistent link: https://www.econbiz.de/10011450679
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How do investors perceive CEOs' style of sustainability reporting? : the adverse effect on cost of equity capital
Lopatta, Kerstin; Kaspereit, Thomas; Tideman, Sebastian A. - In: SSRN eLibrary (2018)
How do investors perceive CEOs' style of sustainability reporting? To answer this question, we connect the reporting style of CEOs with sustainability reporting and sustainability performance at firm level and analyze the joint effect of CEOs' reporting styles, sustainability reporting and...
Persistent link: https://www.econbiz.de/10012822388
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The effect of institutional dual holdings on CSR performance
Lopatta, Kerstin; Bassen, Alexander; Kaspereit, Thomas; … - In: Journal of sustainable finance & investment 12 (2022) 2, pp. 431-450
Persistent link: https://www.econbiz.de/10013177377
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The moderating role of CEO sustainability reporting style in the relationship between sustainability performance, sustainability reporting, and cost of equity
Lopatta, Kerstin; Kaspereit, Thomas; Tideman, Sebastian A. - In: Journal of business economics : JBE 92 (2022) 3, pp. 429-465
Persistent link: https://www.econbiz.de/10013187753
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Shareholder value implications of compliance with the German corporate governance code
Kaspereit, Thomas; Lopatta, Kerstin; Onnen, Dennis - In: Managerial and decision economics : MDE ; the … 38 (2017) 2, pp. 166-177
Persistent link: https://www.econbiz.de/10011694330