Die vorliegende Dissertation umfasst drei empirische Aufsätze zum Themengebiet Corporate Social Responsibility (CSR). Der erste Aufsatz ist eine kritische Würdigung eines empirischen Quasi-Experiments, das auf den Russell 1000/2000 Indizes basiert. Der zweite Aufsatz untersucht die...

This dissertation comprises three empirical studies on corporate social responsibility (CSR). The first study examines how an exogenous increase in agency problems affects CSR investment decisions. The second study examines whether the value relevance of CSR reporting is affected by customer...

In recent years, the OPEX-CAPEX-incentive-bias (short: CAPEX-bias) received renewed attention in regulatory practice. A CAPEX-bias occurs when the OPEX solution is the more efficient approach, but regulation sets distorted incentives to choose the CAPEX solution. This paper presents a promising...