This paper investigates the relative and incremental information content of KPMG's recently developed metric for shareholder value creation: earnings less risk-free interest charge (ERIC). We assess if ERIC has a better ability to predict stock returns than earnings, cash flow from operations...

The purpose of our study is to provide a taxonomy of integrated reporting (<IR>). First, we develop a coding catalog containing criteria and metrics. Second, we assess the degree to which annual/sustainability reports comply with <IR>, and identify types of reports (taxonomy). Methodologically, we...</ir></ir>

We analyze the effect of chief executive officer (CEO) narcissism on environmental, social, and governance (ESG) reporting. The study relies partly on hand‐collected, visual data and covers 57 German DAX 40 and MDAX companies from 2016 to 2020 (266 company‐year observations, Bloomberg...

Our literature review synthesizes the ways in which training (of management and employees) affects the implementation of corporate sustainability (CS) in organizations. We structure the research field according to the determinants of, approaches to, and outcomes of training for CS. We explain...

The purpose of this systematic literature review is to provide a comprehensive overview of the methods used to measure board diversity. We develop a framework to structure empirical studies and develop an agenda for future research. We selected 61 empirical articles from an initial sample of...

This case study deals with a retail company. It illustrates how the use of customer accounting can improve its profitability and reshape customer relationships. The case also discusses parameters of appropriate transfer pricing and incentive systems. Students can use this case as an illustrative...