This study examines the relationship between corporate social responsibility (CSR) reporting, board gender diversity (BGEND) and real earnings management (REM). It also investigates how the relationship between CSR reporting and REM differs between gender-diverse and non-diverse firms. Content...

Currently, there is much debate about the role that non-investor stakeholder interests play in the governance of public companies. Critics argue that greater attention should be paid to the interest of stakeholders and that by investing in initiatives and programs to promote their interests,...

CEO activism — the practice of CEOs taking public positions on environmental, social, and political issues not directly related to their business — has become a hotly debated topic in corporate governance. To better understand the implications of CEO activism, we examine its prevalence, the...

Die vorliegende Dissertation umfasst drei empirische Studien zum Themengebiet unternehmerische Nachhaltigkeit. Die erste Studie untersucht, inwiefern sich sog. Agency-Probleme in Unternehmen auf Nachhaltigkeitsinvestitionen auswirken. Die zweite Studie untersucht, ob das Konsumentenprofil eines...