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Incentivizing Carbon Performance : How to Design Effective Carbon-Related Incentive Systems?
Ott, Christian - 2016
Based on data that S&P 500 firms voluntarily disclose to the CDP, we investigate the effectiveness of organizational incentive systems in improving carbon performance, an important non-financial dimension of organizational performance. Firms rely on both financial and non-financial...
Persistent link: https://www.econbiz.de/10012978305
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Information Dissemination on Intellectual Capital in M&A : Purchase Price Allocations, Press Releases and Business Press
Ott, Christian - 2014
In order to reduce information asymmetries in relation to a firm's current decisions and long-term strategy, firms must consistently provide information to stakeholders. This paper investigates intellectual capital (IC) information disclosed in mergers and acquisitions (M&A) provided through...
Persistent link: https://www.econbiz.de/10013060965
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The contents of assurance statements for sustainability reports and information asymmetry
Fuhrmann, Stephan; Ott, Christian; Looks, Elisabeth; … - In: Accounting and business research : a research quarterly … 47 (2017) 4, pp. 369-400
Persistent link: https://www.econbiz.de/10011703245
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Das aktuelle Stichwort - Kaufpreisallokation (Purchase Price Allocation) - Unternehmenszusammenschlüsse unter IFRS 3 R in Theorie und Empirie
Ott, Christian; Günther, Thomas - In: Wirtschaftswissenschaftliches Studium : WiSt ; … 41 (2012) 10, pp. 554-557
Persistent link: https://www.econbiz.de/10010034626
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Analyse - Behandlung immaterieller Ressourcen bei Purchase Price Allocations -- Ergebnisse einer explorativen empirischen Studie
Günther, Thomas; Ott, Christian - In: Die Wirtschaftsprüfung : WPg ; der Berater der … 61 (2008) 19, pp. 917-926
Persistent link: https://www.econbiz.de/10008109727
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Exploring the association between financial and nonfinancial carbon-related incentives and carbon performance
Ott, Christian; Endrikat, Jan - In: Accounting and business research 53 (2023) 3, pp. 271-304
Persistent link: https://www.econbiz.de/10014233642
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Information dissemination on intellectual capital in mergers and acquisitions: purchase price allocations, press releases and business press
Ott, Christian; Schmidt, Ulrike; Guenther, Thomas - In: Accounting and Business Research 44 (2014) 3, pp. 280-314
In order to reduce information asymmetries in relation to a firm's current decisions and long-term strategy, firms must consistently provide information to stakeholders. This paper investigates intellectual capital (IC) information disclosed in mergers and acquisitions (M&A) provided through...
Persistent link: https://www.econbiz.de/10010824508
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Schwerpunktthema: Das gute Morgen: Transformation gemeinsam gestalten! : die besonderen Herausforderungen vor dem Hintergrund der Corona-Pandemie
Backes, Elke; Bechtel, Doris; Bauer, Patricia; Becker, Ralf - 2021
Persistent link: https://www.econbiz.de/10012548610
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Schwerpunktthema: Transformation und Krise aktiv gestalten: Nachhaltige und soziale Wirtschaftspolitik für die Zukunft des Saarlandes
Backes, Elke; Bechtel, Doris; Bauer, Patricia; Boos, Jonas - 2020
Persistent link: https://www.econbiz.de/10012289122
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Schwerpunktthema: Pflege im Saarland: Herausforderungen gemeinsam gestalten!
Backes, Elke; Bechtel, Doris; Boos, Jonas; Brandt, Torsten - 2019
Persistent link: https://www.econbiz.de/10012027669