More and more companies worldwide are appointing a chief sustainability officer (CSO) to anchor the topic of sustainability at the top management level. This study examines how a CSO on the management board influences the quantity and quality of sustainability reports. While quantity is measured...

Assessing whether a company is sustainable or not is challenging for investors. For this reason, it is particularly important how companies integrate and manage sustainability. This paper primarily aims to investigate the effects of implementing environmental, social and governance (ESG) key...

Earnings management decisions and ineffective monitoring activities have contributed to financial accounting scandals and reduced confidence in firms' reporting quality among potential investors, lenders and other creditors. The implementation of an effective top management team (TMT) is...

Managing a football club has become much more complex in recent years as they have turned into football companies and a growing number of stakeholders have entered the industry. The clubs' capabilities to handle the increased complexity vary, turning management quality into a crucial competitive...

This paper contributes to the understanding of the German two-tiered enforcement set-up. The first tier is represented by the private review panel FREP, which has been investigating IFRS financial statements since 2005 and ensures consistent and faithful application of the latter. The German...

This paper investigates the level of consistency in using financial key performance indicators (KPIs) in capital market communication in Germany and examines specific determinants of consistent KPI reporting. To measure such consistency, the study reports three consistency indices that were...

As a consequence of accounting scandals, Germany – like many other countries – set up a supervisory body to control the compliance of listed companies with accounting regulations. The Financial Reporting Enforcement Panel (FREP) assumed their duty in July 2005 and has forced a number of...